北京更多住房租赁企业可享税收优惠，专家称可激发中小企业活力

Core Points - Starting from January 1, 2024, housing rental enterprises in Beijing that hold or lease 500 or more housing units or have a building area of 15,000 square meters or more will be eligible for corresponding tax incentives [1][2] - The new policy primarily targets housing rental enterprises and does not apply to commercial office rental enterprises [1] Group 1: Tax Incentives - Housing rental enterprises can enjoy VAT tax incentives, with the tax rate reduced from 5% to 1.5% [2] - Organizations renting to specialized housing rental enterprises can benefit from property tax reductions, with the tax rate lowered from 12% to 4% [2] - The threshold for specialized housing rental enterprises in Beijing has been adjusted from 1,000 units or 30,000 square meters to 500 units or 15,000 square meters [2] Group 2: Market Impact - The new policy aims to promote the development of housing rental enterprises and standardize the long-term rental apartment market, ultimately providing better rental services to residents [4][5] - The expansion of tax incentives will primarily benefit medium-sized housing rental enterprises, which previously had limited access to such benefits [4] - The policy encourages the conversion of underutilized factory buildings into rental housing, which can also qualify for tax incentives if managed by housing rental enterprises [4]