两部门：延续实施公共租赁住房税收优惠政策

Core Viewpoint - The article discusses the continuation of tax incentives for public rental housing in China, aimed at supporting the construction and operation of such housing projects [1][2]. Summary by Sections Tax Incentives for Public Rental Housing - Exemption from urban land use tax during the construction period and for land occupied by completed public rental housing [1]. - Exemption from stamp duty for management units involved in the construction and management of public rental housing [1]. - Exemption from deed tax and stamp duty for management units purchasing housing as public rental units, and for both parties in rental agreements [2]. - Exemption from land value-added tax for organizations transferring old houses as public rental sources, provided the appreciation does not exceed 20% of deductible items [2]. Donations and Subsidies - Organizations donating housing as public rental units can deduct up to 12% of their annual profit for tax purposes, with excess amounts allowed to be carried forward for three years [2]. - Individuals donating housing can deduct up to 30% of their declared taxable income [2]. - Rental subsidies received by eligible urban housing security families from local governments are exempt from personal income tax [2]. Additional Tax Exemptions - 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 accounted for separately [2][3]. - The public rental housing must be approved by relevant government authorities and managed according to specific guidelines [2]. Compliance and Duration - Taxpayers must file for tax exemptions and retain relevant documentation for verification [3]. - The tax incentives will be effective until December 31, 2027 [3].