Group 1 - The article discusses tax policies supporting the housing rental market, specifically a 4% property tax rate for individuals renting out housing, regardless of its use, and exemption from urban land use tax [2] - It outlines a temporary tax reduction policy for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, which will be in effect from January 1, 2023, to December 31, 2027, halving the resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [2] - The article references the implementation details of the VAT regulations and the treatment of certain business activities as sales of goods, including the transfer of non-monetary assets and donations [7][8]
自然人出租住房如何缴纳房产税？
蓝色柳林财税室·2025-11-25 01:10