According to the current policy and the "Opinions", the preferential tax and fee policies that can be enjoyed by various shanty towns include the following aspects:

First, preferential tax policies for shantytown renovation and resettlement houses. Mainly includes:

1, construction land is exempt from urban land use tax;

2. Exemption from stamp duty and land value-added tax involved;

3. Deed tax and personal income tax shall be exempted or halved.

Shantytown renovation resettlement housing construction and through the acquisition of resettlement housing, the implementation of affordable housing tax incentives.

4, electric power, communications, municipal utilities and other enterprises to support the transformation of cities and state-owned industrial and mining shanty towns, new resettlement areas of cable television and water supply, power supply, gas supply, heating, drainage, communications, roads and other municipal public facilities, by the relevant units funded supporting the construction, and appropriate relief pipe network, pipe network capacity and other operating costs.

Second, shantytown renovation projects are exempt from administrative fees and government funds.

5, free of state administrative fees, including air defense basement construction fees, termite control fees and other projects;

6. Exempted national government funds include supporting fees for urban infrastructure, special funds for bulk cement, special funds for new wall materials, surcharges for urban education, surcharges for local education and surcharges for urban public utilities.

Third, if enterprises participate in the renovation of shanty towns in industrial and mining areas (including coal mines decentralized by the central government), shanty towns in forest areas and dangerous houses in reclamation areas, the expenses used by enterprises to meet the prescribed conditions can be deducted before enterprise income tax. According to the current policy, the expenditures of state-owned industrial and mining enterprises, state-owned forest industry enterprises and state-owned reclamation enterprises organized by the government for shantytown renovation are allowed to be deducted before enterprise income tax. This regulation has mobilized the enthusiasm of enterprises to participate in the transformation of shanty towns and played a good role. In order to further arouse the enthusiasm of enterprises,

7. The scope of subsidy for shantytown renovation will be allowed to be deducted before enterprise income tax, and the restriction that it can only be used by state-owned enterprises will be lifted.