北京进一步明确住房租赁企业税收政策适用有关事项
Di Yi Cai Jing·2025-10-16 09:01

Core Viewpoint - Beijing has introduced a notification regarding the tax policies applicable to housing rental enterprises, which will take effect on January 1 next year, providing significant tax reductions for eligible companies [1]. Tax Policy Summary - Housing rental enterprises that operate with self-owned or legally acquired management rights of others' housing and have registered with the local housing authority can enjoy tax benefits as per the new notification [1]. - The value-added tax (VAT) rate for these enterprises will be reduced from 5% to 1.5% [1]. - Organizations such as enterprises, social groups, and other entities renting housing to specialized and large-scale housing rental companies or designated affordable rental housing will benefit from a reduction in property tax from 12% to 4% [1].