财政部、税务总局：延续实施公共租赁住房税收优惠政策

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced the continuation of tax incentives for public rental housing to support its construction and operation [1]. Tax Incentives Summary - Public rental housing construction and land use during the construction period are exempt from urban land use tax. For other housing projects that include public rental housing, the exemption applies proportionally based on the area of public rental housing [4]. - Public rental housing management units are exempt from stamp duty related to the construction and management of public rental housing. This exemption also applies proportionally for other housing projects [4]. - Public rental housing management units are exempt from deed tax and stamp duty when purchasing housing for public rental use. Both parties in the rental agreement are exempt from stamp duty on the lease [5]. - Organizations transferring old houses as public rental housing are exempt from land value-added tax if the appreciation does not exceed 20% of the deductible amount. Donations of housing for public rental use by organizations are deductible up to 12% of annual profit, with excess amounts allowed to be carried forward for three years. Individual donations are deductible up to 30% of declared taxable income [6]. - Housing rental subsidies received by eligible urban housing security families from local governments are exempt from individual income tax. Public rental housing is also exempt from property tax and value-added tax on rental income, provided that the rental income is accounted for separately [7]. - The public rental housing that qualifies for these tax incentives must be included in government-approved development plans and managed according to specific guidelines [7]. - Taxpayers must file for tax exemption according to regulations and retain relevant documentation for verification [9]. - The announcement of these tax incentives will be effective until December 31, 2027 [8].