【楼市观察】 不要被“房东税”带歪了节奏

Core Viewpoint - The new Housing Rental Regulations, effective from September 15, focus on the contract registration system rather than imposing taxes on landlords, aiming to protect rental rights and ensure legal backing for both tenants and landlords [1][2][3]. Group 1: Contract Registration - The regulations require landlords or agencies to register rental contracts, which is essential for safeguarding the rights of both parties involved in the rental agreement [1][2]. - Contract registration is compared to property registration, as it provides legal proof of ownership and rights, enabling tenants to access educational services based on their rental agreements [1][3]. Group 2: Legal Protections - The regulations provide legal protections against common issues such as deposit deductions and unauthorized access by landlords, ensuring that landlords cannot unjustly withhold deposits unless specified in the contract [2][3]. - The regulations also outline the responsibilities of tenants, ensuring that landlords have legal recourse if tenants damage the property or violate terms [3]. Group 3: Taxation Context - Current tax policies for rental income remain unchanged, with personal rental income under 100,000 yuan per month exempt from certain taxes, while property tax and personal income tax apply at reduced rates [4]. - The government is unlikely to impose high taxes on rental income, as it aims to foster the rental market and stimulate domestic demand, especially with a projected increase in renters from 270 million to 300 million [4].