两部门发文延续实施公共租赁住房税收优惠政策

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration extends tax incentives for public rental housing (PRH) construction and operation until December 31, 2027, to support the development of affordable housing in urban areas [1][4]. Tax Incentives Summary - Exemption from urban land use tax during the construction period and for land occupied by completed PRH. For other housing projects that include PRH, the exemption applies proportionally based on the PRH's construction area relative to the total area [1][7]. - Exemption from stamp duty for PRH management units related to construction and management. Similar proportional exemptions apply for other housing projects that include PRH [1][7]. - Exemption from deed tax and stamp duty for PRH management units purchasing housing as PRH, and for both parties in a rental agreement [1][7]. - Exemption from land value-added tax for organizations transferring old houses as PRH sources, provided the appreciation does not exceed 20% of the deductible amount [1][7]. - For organizations donating housing as PRH, 12% of their annual profit can be deducted from taxable income, with excess amounts allowed to be carried forward for three years. Individuals donating housing can deduct up to 30% of their declared taxable income [2][7]. - Exemption from personal income tax for eligible urban housing security families receiving rental subsidies from local governments [3][8]. - Exemption from property tax for PRH, and rental income from PRH is exempt from value-added tax, provided the income is accounted for separately [3][8]. - The PRH must be included in government-approved development plans and managed according to specific guidelines to qualify for these tax incentives [3][8]. - Taxpayers must file for tax exemptions and retain relevant documentation for verification [3][8]. - The announcement is effective until December 31, 2027 [4].