免(mian)稅(shui)單(dan)(dan)位(wei)與納(na)稅(shui)單(dan)(dan)位(wei)之間無(wu)(wu)償(chang)使(shi)(shi)(shi)用(yong)(yong)(yong)的土(tu)地(di)(di)(di)。 對(dui)免(mian)稅(shui)單(dan)(dan)位(wei)無(wu)(wu)償(chang)使(shi)(shi)(shi)用(yong)(yong)(yong)納(na)稅(shui)單(dan)(dan)位(wei)的土(tu)地(di)(di)(di)(如(ru)公(gong)安(an)、海關等單(dan)(dan)位(wei)使(shi)(shi)(shi)用(yong)(yong)(yong)鐵路、民航等單(dan)(dan)位(wei)的土(tu)地(di)(di)(di))，免(mian)征城(cheng)(cheng)鎮土(tu)地(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)稅(shui);對(dui)納(na)稅(shui)單(dan)(dan)位(wei)無(wu)(wu)償(chang)使(shi)(shi)(shi)用(yong)(yong)(yong)免(mian)稅(shui)單(dan)(dan)位(wei)的土(tu)地(di)(di)(di)，納(na)稅(shui)單(dan)(dan)位(wei)應照(zhao)章繳納(na)城(cheng)(cheng)鎮土(tu)地(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)稅(shui)。房(fang)(fang)(fang)地(di)(di)(di)產(chan)開(kai)(kai)(kai)發(fa)(fa)公(gong)司(si)(si)開(kai)(kai)(kai)發(fa)(fa)建(jian)(jian)造商品(pin)房(fang)(fang)(fang)的用(yong)(yong)(yong)地(di)(di)(di)。 房(fang)(fang)(fang)地(di)(di)(di)產(chan)開(kai)(kai)(kai)發(fa)(fa)公(gong)司(si)(si)開(kai)(kai)(kai)發(fa)(fa)建(jian)(jian)造商品(pin)房(fang)(fang)(fang)的用(yong)(yong)(yong)地(di)(di)(di)，除(chu)經批準(zhun)開(kai)(kai)(kai)發(fa)(fa)建(jian)(jian)設經濟(ji)適用(yong)(yong)(yong)房(fang)(fang)(fang)的用(yong)(yong)(yong)地(di)(di)(di)外對(dui)各類(lei)房(fang)(fang)(fang)地(di)(di)(di)產(chan)開(kai)(kai)(kai)發(fa)(fa)用(yong)(yong)(yong)地(di)(di)(di)一(yi)律不(bu)得減(jian)免(mian)城(cheng)(cheng)鎮土(tu)地(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)稅(shui). 基(ji)建(jian)(jian)項(xiang)目在(zai)(zai)建(jian)(jian)期(qi)(qi)間的用(yong)(yong)(yong)地(di)(di)(di)。對(dui)基(ji)建(jian)(jian)項(xiang)目在(zai)(zai)建(jian)(jian)期(qi)(qi)間使(shi)(shi)(shi)用(yong)(yong)(yong)的土(tu)地(di)(di)(di)，原則上應征收(shou)城(cheng)(cheng)鎮土(tu)地(di)(di)(di)使(shi)(shi)(shi)用(yong)(yong)(yong)稅(shui)。青(qing)島保潔公(gong)司(si)(si)保潔水準(zhun)通過廣大社(she)會認可。

       但對(dui)有些(xie)基建(jian)(jian)項目，特別是(shi)國家產業政(zheng)策扶持發展的(de)大型基建(jian)(jian)項目占地(di)面積大，建(jian)(jian)設周期(qi)長(chang)，在(zai)建(jian)(jian)期(qi)間又沒(mei)有經(jing)(jing)營收人，納(na)稅(shui)(shui)確有困難的(de)，可由各(ge)省、自(zi)治區(qu)、直轄(xia)市(shi)(shi)(shi)稅(shui)(shui)務(wu)局(ju)根據具體情況予以(yi)免(mian)征(zheng)(zheng)或(huo)減征(zheng)(zheng)城(cheng)(cheng)鎮土(tu)地(di)使用(yong)(yong)稅(shui)(shui);對(dui)已經(jing)(jing)完土(tu)或(huo)已經(jing)(jing)使用(yong)(yong)的(de)建(jian)(jian)設項目，其(qi)用(yong)(yong)地(di)應照(zhao)章征(zheng)(zheng)收城(cheng)(cheng)鎮土(tu)地(di)使用(yong)(yong)稅(shui)(shui)。城(cheng)(cheng)鎮內的(de)集貿市(shi)(shi)(shi)場(農(nong)貿市(shi)(shi)(shi)場)用(yong)(yong)地(di)。企業關(guan)閉、撤銷后，其(qi)占地(di)未作(zuo)他用(yong)(yong)的(de)，經(jing)(jing)各(ge)省、自(zi)治區(qu)、直轄(xia)市(shi)(shi)(shi)稅(shui)(shui)務(wu)局(ju)批準，可暫免(mian)征(zheng)(zheng)收城(cheng)(cheng)鎮土(tu)地(di)使用(yong)(yong)稅(shui)(shui);如土(tu)地(di)轉讓給其(qi)他單位使用(yong)(yong)或(huo)企業重新用(yong)(yong)于生(sheng)產經(jing)(jing)營的(de)，應依照(zhao)規定征(zheng)(zheng)收城(cheng)(cheng)鎮土(tu)地(di)使用(yong)(yong)稅(shui)(shui)。客戶對(dui)日照(zhao)保潔(jie)的(de)要(yao)求(qiu)越(yue)來越(yue)高。