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["附件1"]
["核准类减免税事项目录"]
["序号","减免税事项名称","报送资料名称"]
[1,"企业纳税困难减免房产税","《纳税人减免税申请核准表》"]
[null,null,"减免税申请报告"]
[null,null,"房屋产权证（验原件，留复印件）"]
[null,null,"申请人经济困难的相关证明材料"]
[2,"纳税人困难性减免城镇土地使用税","《纳税人减免税申请核准表》"]
[null,null,"减免税申请报告"]
[null,null,"土地使用权证明（验原件，留复印件）"]
[null,null,"申请人经济困难的相关证明材料"]
[3,"其他经国务院财政部门批准减税的可以减征个人所得税","《纳税人减免税申请核准表》"]
[null,null,"居民身份证或其他证明身份的合法证件"]
[4,"事故灾害等原因减免资源税","《纳税人减免税申请核准表》"]
[null,null,"减免税申请报告（列明减免税理由、依据、范围、期限、数量、金额等）"]
[null,null,"开采或生产应税产品过程中,因意外事故或自然灾害等原因遭受重大损失的证明材料"]
[5,"普通标准住宅增值率不超过20%的土地增值税减免","《纳税人减免税申请核准表》"]
[null,null,"减免税申请报告"]
[null,null,"开发立项及土地使用权等证明（验原件，留复印件）"]
[null,null,"土地增值税清算报告"]
[null,null,"相关的收入、成本、费用等证明材料"]
[6,"因城市实施规划、国家建设需要而搬迁，纳税人自行转让房地产免征土地增值税","《纳税人减免税申请核准表》"]
[null,null,"减免税申请报告"]
[null,null,"土地使用权证明（验原件，留复印件）"]
[null,null,"政府依法征用、收回土地使用权文件（验原件，留复印件）"]
[7,"因国家建设需要依法征用、收回的房地产土地增值税减免","《纳税人减免税申请核准表》"]
[null,null,"减免税申请报告"]
[null,null,"土地使用权证明（验原件，留复印件）"]
[null,null,"政府征用、收回土地使用权补偿协议（验原件，留复印件）"]

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