北京出台住房租赁企业税收新规：增值税率降至1.5%

Core Viewpoint - Beijing's housing rental industry is set to benefit from new tax policies aimed at supporting high-quality development and optimizing the business environment, effective January 1 next year [1][2] Group 1: Tax Policy Changes - Housing rental enterprises can enjoy a reduced value-added tax rate from 5% to 1.5% if they operate with self-owned or legally managed properties and are registered with local housing authorities [1] - Organizations renting to specialized housing rental enterprises can benefit from a reduced property tax rate from 12% to 4% [1] Group 2: Standards for Specialized Rental Enterprises - The threshold for qualifying as a specialized housing rental enterprise has been lowered from 1,000 units or 30,000 square meters to 500 units or 15,000 square meters, expanding the coverage of tax benefits [2] - The Beijing housing rental management service platform will automatically recognize and publish information on enterprises meeting the new standards, streamlining the recognition process for specialized rental enterprises [2]