（经济观察）多方辟谣“房东税”

Core Viewpoint - Recent rumors regarding the imposition of a "landlord tax" have sparked widespread discussion, but experts clarify that current tax policies for personal rental housing remain unchanged [1] Group 1: Tax Policies and Regulations - The rumors about the "landlord tax" stem from a misinterpretation of the Housing Rental Regulations effective from September 15, which require landlords and tenants to sign contracts under real names and register them with relevant authorities [1] - Local tax authorities, such as Chengdu's tax department, have confirmed that existing tax policies for rental properties have not been altered and that there is no new "landlord tax" introduced [1] - Personal landlords renting properties with monthly rents below 100,000 RMB are exempt from value-added tax (VAT) and stamp duty [2] Group 2: Tax Burden on Landlords - Landlords primarily pay two types of taxes: property tax at a statutory rate of 4% (often reduced to 2% in many areas) and individual income tax at a rate of 10% (with some areas applying lower rates of 0.5% or 1%) [3] - The actual tax burden on landlords is generally low, with many policies designed to encourage the rental market's growth, allowing for significant exemptions and reductions [3] - In Chengdu, landlords who register their rental agreements on the local platform face a comprehensive tax rate of 0%, while those who do not register are subject to reduced property tax and other exemptions [3] Group 3: Rental Market Dynamics - Rental prices are determined by supply and demand rather than tax rates; in a seller's market, rental prices may rise, potentially passing tax costs onto tenants, while in a buyer's market, tenants have more negotiating power [4] - Data from the China Index Academy indicates that the average residential rent in 50 cities was 34.93 RMB per square meter in July, showing a slight month-over-month decline of 0.07% and a year-over-year decline of 3.81% [4] - The current rental market in most cities does not exhibit tight supply-demand conditions, making it unlikely for landlords to pass on tax burdens to tenants [4]