北京：符合规定的住房租赁企业可享增值税税收优惠

Core Points - Beijing's housing rental enterprises will benefit from new tax policies starting January 1, 2024, aimed at promoting the rental market [1][2] - The tax rate for value-added tax (VAT) will decrease from 5% to 1.5% for qualifying rental enterprises [1] - Property tax rates will be reduced from 12% to 4% for organizations renting to specialized rental enterprises or for guaranteed rental housing [1] Group 1 - The new policy clarifies the scope of tax benefits for housing rental enterprises that operate with self-owned or legally managed properties [1] - The threshold for qualifying as a specialized rental enterprise has been lowered from 1,000 units or 30,000 square meters to 500 units or 15,000 square meters [2] - The policy aims to simplify the recognition process for specialized rental enterprises, allowing automatic recognition based on monthly statistics from the housing rental management platform [2] Group 2 - The initiative is part of a broader effort to optimize the business environment in Beijing and enhance the "Beijing Service" brand [2] - The automatic recognition process for specialized rental enterprises is designed to reduce administrative burdens and improve operational efficiency [2]