北京继续给住房租赁企业减负，税收优惠新政明年1月1日起实施

Core Viewpoint - The new tax policy for housing rental enterprises in Beijing will be implemented on January 1, 2026, allowing more companies to benefit from tax incentives aimed at addressing housing difficulties for new citizens and young people [1][2]. Group 1: Tax Policy Implementation - The new notification will lower the recognition standards for professional and large-scale housing rental enterprises in Beijing to owning or managing 500 rental units or a building area of 15,000 square meters or more [1][3]. - Housing rental enterprises that meet the criteria can enjoy tax benefits as outlined in the previous announcement, which includes reduced VAT rates [2][3]. Group 2: Tax Benefits Details - According to the announcement, general VAT taxpayers can choose a simplified tax method with a reduced rate of 1.5% on rental income from individuals, while small-scale VAT taxpayers will also benefit from the same reduced rate [2]. - For organizations renting to individuals, a reduced property tax rate of 4% will apply [2]. Group 3: Market Development - The previous tax policies did not include professional and large-scale housing rental enterprises, which are essential for developing a mature rental market, thus the new notification addresses this gap [2][3]. - The notification allows for automatic recognition of qualifying enterprises based on monthly statistics from the housing rental management service platform, facilitating easier access to tax benefits [3].