Legal analysis: The preferential tax and fee policies that can be enjoyed by various shantytowns include the following aspects: 1. Construction land is exempted 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. 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 community cable TV 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 network, pipe network capacity and other operating fees. 5, free of national administrative fees, including air defense basement construction fees, termite control fees and other projects; 6. The national government funds exempted 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. 7. The scope of the 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 cancelled.

Legal basis: Article 6 of the Administrative Opinions on Further Regulating the Collection and Use of Supporting Fees for Urban Infrastructure in Our City can enjoy the following preferential tax policies: 1. Construction land is exempted 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. 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 community cable TV 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 network, pipe network capacity and other operating fees.