企业向个人出租住房涉及的税收政策

Core Viewpoint - The article discusses the tax policies applicable to housing rental enterprises, particularly focusing on the value-added tax (VAT) and property tax regulations for entities renting out residential properties to individuals. Group 1: VAT Policies for Housing Rental Enterprises - Housing rental enterprises can choose to apply a simplified tax method for VAT, allowing them to calculate VAT at a reduced rate of 1.5% based on a standard rate of 5% [3][4][5] - General VAT taxpayers renting out properties acquired before April 30, 2016, can opt for the simplified method at a 5% rate or the general method at a 9% rate [6][8] - For properties acquired after May 1, 2016, general VAT taxpayers must use the general method, with a prepayment rate of 3% if the property location differs from the taxpayer's registered location [6][8] Group 2: Property Tax Regulations - For housing rental enterprises renting out affordable housing recognized by relevant authorities, a reduced property tax rate of 4% applies [9] - From January 1, 2023, to December 31, 2027, small-scale VAT taxpayers, small and micro enterprises, and individual businesses will benefit from a halved property tax rate [10] - Rental contracts signed by individuals for housing are exempt from stamp duty [12][27]