“房东税”要来了？假的！并非新税种

Core Viewpoint - The introduction of the "landlord tax" is a misunderstanding; it is not a new tax but a reflection of the transition from loose management to regulated governance in China's rental market [1][2]. Group 1: Housing Rental Regulation - The "Housing Rental Regulation" is the first administrative regulation specifically governing housing rental activities in China, aimed at addressing issues like false listings and deposit disputes [2]. - The regulation mandates landlords to register rental contracts with local property management departments, which facilitates information sharing among various government departments [2][4]. - The primary goal of contract registration is to standardize rental transactions and optimize the management of residence permits, not to impose new taxes [2][3]. Group 2: Tax Policies and Incentives - Current tax policies related to rental properties, such as individual income tax and value-added tax, have been in place for decades and remain unchanged with the introduction of the regulation [4][5]. - Tax incentives for landlords include a reduced personal income tax rate of 10% on rental income and a halved business tax rate of 3% [4][5]. - In Chengdu, landlords who register their rental contracts on the local platform may benefit from a 0% comprehensive tax rate, while those who do not may face reduced rates on property tax and exemptions on certain taxes [5]. Group 3: Market Implications - The regulation aims to stabilize rental relationships and empower renters, promoting equality in rights between renting and buying [6]. - The overarching strategy is to encourage the development of the rental market, particularly to accommodate new citizens and those in need of long-term rentals [6].