“房东税”要来了？多地官方发声：别被带节奏！

Core Viewpoint - The implementation of the "Housing Rental Regulations" aims to standardize the housing rental market, addressing issues such as false listings and improper handling of deposits, rather than introducing a new "landlord tax" [1][2][5]. Summary by Sections Housing Rental Regulations - The "Housing Rental Regulations" will take effect on September 15, marking the first administrative law specifically regulating housing rental activities in China [1]. - Article 8 mandates landlords to register rental contracts through housing rental management platforms [1]. - Article 30 emphasizes the establishment of an information-sharing mechanism among various government departments to manage and monitor rental housing [1]. Taxation and Compliance - The Chengdu tax authority clarified that existing tax policies for rental income have not changed with the introduction of the regulations, and there is no new "landlord tax" [2]. - The regulations aim to prevent issues like "shadow contracts," malicious deposit deductions, and multiple rentals of the same property [2]. - Landlords must ensure that rental properties meet safety and health standards and cannot rent out non-residential spaces for living [2]. Responsibilities of Tenants - Tenants are required to present identification and must not damage or alter the rental property without consent [3]. - Tenants must comply with property management rules and cannot engage in activities that harm others' rights [3]. Market Impact - The implementation of the regulations is expected to promote a more standardized, transparent, and healthy development of the housing rental market [4]. Existing Tax Rules - Existing tax rules for rental income include a 5% VAT rate reduced to 1.5% for small-scale taxpayers, a 4% property tax rate, and a 10% personal income tax rate on rental income [5]. - In Chengdu, landlords who register their rental contracts on the local platform may benefit from a 0% tax rate for comprehensive taxation [5]. - The overall tax burden for landlords is significantly lower than the rumored 20%-30% [5].