财政部、税务总局延续公租房税收优惠政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced the continuation of tax incentives for public rental housing to support construction and operation, aimed at alleviating housing difficulties for low- and middle-income groups [1][2] Summary by Relevant Sections Tax Incentives for Public Rental Housing - Public rental housing construction land and post-construction land are exempt from urban land use tax [1] - Tax exemptions on urban land use tax and stamp duty are provided based on the proportion of public rental housing area for supporting construction [1] - Management units of public rental housing are exempt from deed tax and stamp duty when purchasing housing for public rental use [1] Additional Tax Benefits - Enterprises and social organizations transferring old houses as public rental housing with a value increase not exceeding 20% of the deductible project amount are exempt from land value-added tax [1] - Donations of housing for public rental purposes may qualify for tax deductions on charitable contributions, with personal donations deductible up to 30% of taxable income [1] Rental Subsidies and Exemptions - Housing rental subsidies for eligible urban housing security families are exempt from individual income tax [1] - Public rental housing is exempt from property tax, and rental income is exempt from value-added tax [1] Compliance and Duration - Taxpayers must file for tax exemption according to regulations and retain property ownership proof and public rental housing management materials for verification [2] - The announcement is effective until December 31, 2027 [2]