Core Viewpoint - The recent discussion around the "landlord tax" is based on the implementation of the Housing Rental Regulations, which aims to standardize rental practices and protect the rights of both landlords and tenants, rather than introducing new tax burdens on landlords [1][2][4]. Summary by Sections Housing Rental Regulations - The Housing Rental Regulations, effective from September 15, are the first administrative law in China specifically regulating housing rental activities, addressing issues like false listings and deposit disputes [1][5]. - Article 8 mandates landlords to register rental contracts through housing management platforms, while Article 30 emphasizes the establishment of an information-sharing mechanism among various government departments [1][5]. Taxation Clarifications - The Chengdu tax authority clarified that existing tax policies for rental properties have not changed with the introduction of the new regulations, and there is no new "landlord tax" [2][6]. - Current tax rules include a 5% VAT rate reduced to 1.5% for rental income, with exemptions for monthly rents below 100,000 yuan, and a 4% property tax rate applicable to all rental properties [4][8]. Compliance and Responsibilities - Landlords must ensure that rental properties meet safety and health standards and cannot rent out non-residential spaces for living purposes [2][6]. - Tenants are required to present identification and must use the rental property responsibly, adhering to property management regulations [3][7]. Tax Burden and Benefits - In Chengdu, landlords who register their rental agreements on the official platform may face a comprehensive tax burden significantly lower than the rumored 20%-30% [4][8]. - Tenants can benefit from personal income tax deductions ranging from 800 to 1,500 yuan per month when they have a registered rental contract [4][8].
“房东税”要来了?多地官方发声:别被带节奏!
Zheng Quan Shi Bao·2025-08-17 07:22