公租房多项免税政策延续两年，利好相关企业和租户

Core Viewpoint - China is extending tax incentives for public rental housing (公租房) to alleviate housing difficulties and improve living standards, with the new policy effective until December 31, 2027 [3][4]. Group 1: Policy Details - The Ministry of Finance and the State Taxation Administration announced the continuation of tax exemptions for public rental housing, including urban land use tax, deed tax, land value-added tax, property tax, and more [3][4]. - The tax incentives for public rental housing have been in place since 2010 and have been continuously improved and extended, with the last extension set to expire at the end of 2025 [3][4]. Group 2: Impact on Stakeholders - The extension of tax incentives is expected to lower the construction and operational costs for public rental housing providers and reduce the tax burden on tenants, thereby promoting the development of the public rental housing market [4]. - The specific tax exemptions include: - Exemption from urban land use tax during construction and after completion - Exemption from deed tax and stamp duty for management units purchasing housing for public rental - Exemption from property tax for public rental housing - Exemption from value-added tax on rental income - Exemption from personal income tax on housing rental subsidies for eligible families [4].