公租房多项免税政策延续两年，利好相关企业和租户

Core Viewpoint - China is extending tax incentives for public rental housing (公租房) to support the housing rental market and improve the housing supply system, aiming to alleviate housing difficulties for the urban middle and lower-income families [1][2]. Group 1: Policy Extension - The Ministry of Finance and the State Taxation Administration announced the continuation of tax incentives for public rental housing, extending the implementation period until December 31, 2027 [1]. - The previous tax incentive policy was set to expire at the end of 2025, and this extension is seen as beneficial for the construction, operation, and tenants of public rental housing [1][2]. Group 2: Tax Incentives Details - The tax incentives include exemptions from urban land use tax, stamp duty, deed tax, land value-added tax, and property tax for public rental housing construction and operation [2]. - Additional exemptions include value-added tax on rental income from public rental housing and personal income tax on housing rental subsidies received by eligible urban housing security families from local governments [2]. - Experts believe that these multiple tax incentives will lower the construction and operational costs for public rental housing enterprises and reduce the tax burden on renters, thereby promoting the development of the public rental housing market [2].