中国两部门：延续实施公共租赁住房税收优惠政策

Core Viewpoint - The Chinese Ministry of Finance and the State Taxation Administration announced the continuation of tax incentives for public rental housing until December 31, 2027, to support the construction and operation of public rental housing [1]. Group 1: Tax Exemptions for Public Rental Housing - Exemption from urban land use tax for land used during the construction of public rental housing 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 to be used as public rental housing [1]. Group 2: Tax Benefits for Housing Transfers and Donations - 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]. - Organizations donating housing for public rental housing can deduct up to 12% of their annual profit total for qualifying charitable donations, with excess amounts allowed to be carried forward for three years [1]. Group 3: Individual Tax Benefits - Individuals donating housing for public rental housing can deduct up to 30% of their declared taxable income for qualifying charitable donations [2]. - Exemption from personal income tax for eligible urban housing security families receiving housing rental subsidies from local governments [2]. - Exemption from property tax for public rental housing [2]. - Exemption from value-added tax on rental income obtained from operating public rental housing [2].