公租房税收优惠政策延续实施

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced the extension of tax incentives for public rental housing until December 31, 2027, to support its construction and operation [1]. Tax Incentives Summary - The tax incentives cover seven aspects, including exemption from urban land use tax during the construction and operation of public rental housing [2]. - Public rental housing management units are exempt from stamp duty related to the construction and management of public rental housing [2]. - Exemptions from deed tax and stamp duty are provided for public rental housing purchased by management units, as well as for lease agreements between parties [2]. - Exemption from land value-added tax is granted for the transfer of old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible amount [2]. - Donations of housing as public rental housing by enterprises, social organizations, and individuals are eligible for tax deductions under certain conditions [2]. - 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 that the rental income is separately accounted for [3].