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 housing rental tax policies remain unchanged and the rumors stem from a misunderstanding of the upcoming Housing Rental Regulations [1] Tax Policy Overview - The new Housing Rental Regulations, effective from September 15, require landlords and tenants to sign rental contracts under real names and register them with relevant authorities, but do not introduce new tax obligations [1] - Local tax authorities, such as Chengdu's tax department, have confirmed that existing tax policies for rental properties have not changed and that there is no new "landlord tax" [1][3] Current Tax Obligations - Landlords are primarily responsible for two types of taxes: property tax, with a statutory rate of 4% (often reduced to 2% in many areas), and individual income tax, typically at 10% but sometimes assessed at lower rates of 0.5% or 1% [3] - For personal landlords renting properties with monthly rents below 100,000 RMB, value-added tax and stamp duty are exempt [2][3] Market Dynamics - Rental prices are determined by supply and demand rather than tax rates; in a seller's market, landlords may pass on tax costs to 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-on-month decrease of 0.07% and a year-on-year decrease of 3.81%, suggesting a non-tight rental market [4]