租房市场迎最强监管，备案制或终结房东“逃税时代”

Core Viewpoint - The implementation of the "Housing Rental Regulations" starting from September 15 aims to effectively regulate and guide the housing rental market, promoting its high-quality development and addressing the pain points of 260 million renters in China [1][3][13] Summary by Relevant Sections Regulation and Compliance - The "Housing Rental Regulations" is China's first administrative regulation specifically governing the housing rental sector, which will help standardize the rental market and facilitate the establishment of a dual housing system [1][3] - A key feature of the regulations is the mandatory real-name registration system for rental contracts, requiring both landlords and tenants to register through government platforms [7][10] Tenant Rights and Protections - The regulations empower tenants with independent registration rights, enhancing their position in rental relationships and ensuring they can access public services and tax deductions [8][10][13] - Landlords are prohibited from using violence or threats to force tenants to terminate contracts or vacate properties [5] - The regulations also prevent landlords from arbitrarily deducting deposits without valid reasons [4] Taxation and Transparency - The regulations aim to bring transparency to rental information, making it easier for landlords to comply with tax obligations, including value-added tax, property tax, and personal income tax [11][12] - The tax rates for personal rental income include a reduced value-added tax rate of 1.5% for monthly rents below 100,000 yuan, a property tax rate of 4% (reduced to 2% for eligible taxpayers from 2023 to 2027), and a personal income tax rate of 10% [11][12] - The previous lack of effective regulation led to many landlords not paying taxes, but the new regulations are expected to change this dynamic [12][13] Market Dynamics - The regulations are anticipated to stabilize the rental market, as landlords may not be able to simply pass on tax costs to tenants due to current market conditions where demand for rentals is low [14]