两部门：延续实施公租房税收优惠政策

Core Viewpoint - The announcement extends tax incentives for public rental housing to support its construction and operation until December 31, 2027 [3] Group 1: Tax Exemptions for Public Rental Housing - Exemption from urban land use tax during the construction period and for land occupied by completed public rental housing [1] - Exemption from stamp duty for management units involved in the construction and management of public rental housing [1] - Exemption from deed tax and stamp duty for management units purchasing housing as public rental housing, and for both parties in rental agreements [1][2] Group 2: Additional Tax Benefits - Exemption from land value-added tax for organizations transferring old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible amount [1] - Deduction allowed for charitable donations of housing as public rental housing, up to 12% of annual profit, with excess amounts deductible over the next three years [1] - Personal income tax exemption for housing rental subsidies received by eligible urban housing security families from local governments [2] Group 3: Operational Guidelines - Exemption from property tax and value-added tax on rental income for public rental housing [2] - Public rental housing must be included in government-approved development plans and managed according to specific guidelines [2] - Taxpayers must file for tax exemptions and retain relevant documentation for verification [2]