Core Viewpoint - The new tax policies for the housing rental industry in Beijing aim to support high-quality development and optimize the business environment, effective from January 1 next year [1] Group 1: Policy Scope - The notification specifies that housing rental enterprises operating with self-owned or legally acquired management rights can enjoy tax benefits if they are registered with the local housing authority [2] - Housing rental enterprises can benefit from a reduced VAT rate from 5% to 1.5% and a property tax rate reduction from 12% to 4% when renting to specialized rental companies or for guaranteed rental housing [2] Group 2: Standard Adjustment - The standard for specialized housing rental enterprises has been lowered by 50%, now requiring a minimum of 500 rental units or 15,000 square meters of building area to qualify for tax benefits [3] Group 3: Simplified Recognition Process - The notification introduces an "automatic recognition" process where the housing rental management platform will monthly assess and publish qualified enterprises based on their contract and housing source information, streamlining the recognition process [4]
北京市出台《关于进一步明确本市住房租赁企业税收政策适用有关事项的通知》
Xin Hua Cai Jing·2025-10-16 09:07