两部门：延续实施公共租赁住房税收优惠政策至2027年12月31日

Core Viewpoint - The announcement extends tax incentives for public rental housing (PRH) construction and operation to support its development and management [1][5]. Tax Incentives Summary - Exemption from urban land use tax during the construction period and for land occupied by completed PRH. For other housing projects with PRH, the exemption applies proportionally based on the PRH's construction area [1][6]. - Exemption from stamp duty for PRH management units related to construction and management. Similar proportional exemptions apply for other housing projects [1][6]. - Exemption from deed tax and stamp duty for PRH management units purchasing housing as PRH, and for both parties in a rental agreement [1][6]. - Exemption from land value-added tax for organizations transferring old houses as PRH, provided the appreciation does not exceed 20% of the deductible amount [1][6]. - Organizations donating housing as PRH can deduct up to 12% of their annual profit for tax purposes, with excess amounts allowed to be carried forward for three years. Individuals can deduct up to 30% of their declared taxable income for similar donations [2][6]. - Exemption from personal income tax for eligible urban housing security families receiving rental subsidies from local governments [2][7]. - Exemption from property tax for PRH, and rental income from PRH is exempt from value-added tax. PRH management units must separately account for rental income to qualify for these exemptions [2][7]. - The PRH eligible for these tax incentives must be included in government-approved development plans and managed according to specific guidelines [2][7]. - Taxpayers must file for tax exemption according to regulations and retain relevant documentation for verification [2][7]. - The announcement is effective until December 31, 2027 [3][8].