北京推税收优惠政策，这类住房租赁企业可享受

Core Points - The Beijing Municipal Commission of Housing and Urban-Rural Development, in collaboration with the Municipal Finance Bureau and the State Taxation Administration, has developed a notification to clarify tax policies for housing rental enterprises, effective from January 1 next year [1][3]. Group 1: Policy Objectives - The notification aims to support the high-quality development of the housing rental industry and optimize the business environment, fostering professional and standardized housing rental enterprises [2][3]. Group 2: Tax Incentives - The notification expands the tax incentives for housing rental enterprises, allowing those with 500 or more rental units or a building area of 15,000 square meters or more to qualify for tax benefits, down from the previous thresholds of 1,000 units or 30,000 square meters [3][4]. - Housing rental enterprises can enjoy a reduced value-added tax rate from 5% to 1.5%, and organizations renting to these enterprises can benefit from a property tax reduction from 12% to 4% [3][4]. Group 3: Simplified Recognition Process - The notification introduces an "automatic recognition" process for professional and standardized housing rental enterprises, where the municipal housing rental management service platform will automatically compile contract and housing source information monthly [4][5]. - This process aims to enhance the business environment by simplifying the recognition of enterprises operating in the housing rental sector [5]. Group 4: Market Impact - The implementation of these tax incentives is expected to reduce operational costs for housing rental enterprises, thereby promoting the supply of rental housing and improving rental services [4][5]. - The policy encourages collaboration between enterprises and long-term rental apartment companies to activate idle resources and expand housing supply channels [5].