《通知》规定，北京市房屋租赁管理服务平台每月对住房租赁企业合同备案信息及房源信息进行自动统 计，对房源数量或者建筑面积符合相关标准的，认定为专业化规模化住房租赁企业并进行公布。运营保 障性租赁住房的企业，房源数量或者建筑面积直接按照保障性租赁住房项目认定书进行认定，实现专业 化规模化住房租赁企业认定"免申即享"，切实优化营商环境，打造"北京服务"品牌。 10月16日，北京市《关于进一步明确本市住房租赁企业税收政策适用有关事项的通知》出台。 为更好支持住房租赁行业高质量发展，持续优化营商环境，根据《住房租赁条例》《北京市住房租赁条 例》《关于完善住房租赁有关税收政策的公告》(以下简称《公告》)等法律法规规定，北京市住房城乡 建设委会同市财政局、国家税务总局北京市税务局研究制定了《关于进一步明确本市住房租赁企业税收 政策适用有关事项的通知》(以下简称《通知》)，明年1月1日起正式实施。 《通知》明确，以自有住房或者依法取得经营管理权的他人住房开展住房租赁经营业务，经营范围包 含"住房租赁"相关字样，已按规定向所在区住房城乡建设(房管)部门备案或报送开业信息的住房租赁企 业，可以按照《公告》享受相应的税收优惠政策。 ...

Core Points - The Beijing Municipal Commission of Housing and Urban-Rural Development, in collaboration with the Municipal Finance Bureau and the State Taxation Administration, has developed a notification to clarify tax policies for housing rental enterprises, effective from January 1 next year [1][3]. Group 1: Policy Objectives - The notification aims to support the high-quality development of the housing rental industry and optimize the business environment, fostering professional and standardized housing rental enterprises [2][3]. Group 2: Tax Incentives - The notification expands the tax incentives for housing rental enterprises, allowing those with 500 or more rental units or a building area of 15,000 square meters or more to qualify for tax benefits, down from the previous thresholds of 1,000 units or 30,000 square meters [3][4]. - Housing rental enterprises can enjoy a reduced value-added tax rate from 5% to 1.5%, and organizations renting to these enterprises can benefit from a property tax reduction from 12% to 4% [3][4]. Group 3: Simplified Recognition Process - The notification introduces an "automatic recognition" process for professional and standardized housing rental enterprises, where the municipal housing rental management service platform will automatically compile contract and housing source information monthly [4][5]. - This process aims to enhance the business environment by simplifying the recognition of enterprises operating in the housing rental sector [5]. Group 4: Market Impact - The implementation of these tax incentives is expected to reduce operational costs for housing rental enterprises, thereby promoting the supply of rental housing and improving rental services [4][5]. - The policy encourages collaboration between enterprises and long-term rental apartment companies to activate idle resources and expand housing supply channels [5].

Core Viewpoint - The new tax policy for housing rental enterprises in Beijing will be implemented on January 1, 2026, allowing more companies to benefit from tax incentives aimed at addressing housing difficulties for new citizens and young people [1][2]. Group 1: Tax Policy Implementation - The new notification will lower the recognition standards for professional and large-scale housing rental enterprises in Beijing to owning or managing 500 rental units or a building area of 15,000 square meters or more [1][3]. - Housing rental enterprises that meet the criteria can enjoy tax benefits as outlined in the previous announcement, which includes reduced VAT rates [2][3]. Group 2: Tax Benefits Details - According to the announcement, general VAT taxpayers can choose a simplified tax method with a reduced rate of 1.5% on rental income from individuals, while small-scale VAT taxpayers will also benefit from the same reduced rate [2]. - For organizations renting to individuals, a reduced property tax rate of 4% will apply [2]. Group 3: Market Development - The previous tax policies did not include professional and large-scale housing rental enterprises, which are essential for developing a mature rental market, thus the new notification addresses this gap [2][3]. - The notification allows for automatic recognition of qualifying enterprises based on monthly statistics from the housing rental management service platform, facilitating easier access to tax benefits [3].