变电站免征土地使用税是多些呢？-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	变电站免征土地使用税是多些呢？
释义	电厂这样的土地使用税也是照常缴纳，不过围墙外的灰场、输灰管、输油(气)管道、铁路专用线用地不用缴纳土地使用税费的，也有的是直接减半的，比如说核电站这样的。法律依据: 《国家税务总局关于调整房产税和土地使用税具体征税范围解释规定的通知》二、关于建制镇具体征税范围，由各省、自治区、直辖市地方税务局提出方案，经省、自治区、直辖市人民政府确定批准后执行，并报国家税务总局备案。对农林牧渔业用地和农民居住用房屋及土地，不征收房产税和土地使用税。
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