两部门延续实施公租房税收优惠政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced the extension of tax incentives for public rental housing construction and operation until December 31, 2027 [1] Tax Incentives Summary - Exemption from urban land use tax for land used during the construction of public rental housing and for the land occupied by completed public rental housing [1] - Exemption from stamp duty for public rental housing construction and management units [1] - Exemption from deed tax and stamp duty for public rental housing management units purchasing housing for public rental purposes [1] - Exemption from stamp duty for both parties involved in the leasing agreement of public rental housing [1] - Exemption from land value-added tax for enterprises, institutions, social organizations, and others transferring old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible project amount [1] Rental Subsidy and Tax Exemptions - Exemption from personal income tax for housing rental subsidies received by urban housing security families from local governments, subject to local government regulations [1] - Exemption from property tax for public rental housing [1] - Exemption from value-added tax for rental income obtained from operating public rental housing, with a requirement for separate accounting of rental income [1]