延续实施公共租赁住房税收优惠政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced the continuation of tax incentives for public rental housing until December 31, 2027, to support its construction and operation [1][3]. Tax Incentives 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 and construction of public rental housing, proportional to the area of public rental housing in mixed projects [1]. - Exemption from deed tax and stamp duty for public rental housing management units purchasing housing for public rental purposes [1]. - 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]. - Donations of housing for public rental purposes by enterprises and social organizations can deduct up to 12% of annual profit for tax calculations, with excess amounts allowed to be carried forward for three years [1]. Individual Tax Benefits - Individuals donating housing for public rental purposes can deduct up to 30% of their declared taxable income for the year [2]. Additional Tax Exemptions - Housing rental subsidies received by eligible urban housing security families from local governments are exempt from personal income tax [3]. - Public rental housing is exempt from property tax and rental income from public rental housing is exempt from value-added tax, provided the rental income is separately accounted for [3]. - The definition of public rental housing eligible for these tax benefits includes those approved by local governments and managed according to specific guidelines [3].