央视网消息：9月15日起，《住房租赁条例》将正式实施。然而，部分自媒体却宣称，《住房租赁条例》施行后，将开征"房东 税"。业内人士表示，所谓加征"房东税"的说法是对住房租赁政策的误读，现行个人出租住房税收政策并未调整。 专家表示，2017年，北京建立了全市统一的住房租赁管理服务平台，为租赁当事人提供租赁合同备案服务。截至目前，备案的合 同量已经超过了750万笔，经过备案的合同，承租人可以享受子女上学、积分落户、提取住房公积金等相关服务，目前也正在试点公 积金直付房租。 比如，个人出租住宅、月租金不超过10万元的情况下，北京和上海以2.5%的综合税率征收。广东广州，自有住房出租租金在 2000元—30000元之间的，按照4%的综合税率征收。整体上看，房东的综合税负远低于部分自媒体所说的"20%—30%"。 专家表示， 住房租赁合同需备案、个人出租住房需缴税都并非新规定，部分自媒体将租赁合同备案与开征所谓的"房东税"强行关联，纯属片面解 读。 在中国，个人出租住房一直是需要纳税的，主要涉及增值税、房产税以及个人所得税等几个税种。为了便利纳税人，尤其是个人 出租房屋的主体，各地的税务机关通常都会以简并征收的方式，也 ...

Core Viewpoint - The implementation of the "Housing Rental Regulations" aims to create a healthier and more orderly rental market by addressing issues such as false listings and arbitrary deposit deductions, while concerns about a "landlord tax" are largely unfounded [1][2][3]. Summary by Relevant Sections Housing Rental Regulations - The "Housing Rental Regulations" will officially take effect on September 15, focusing on regulating the rental market and protecting the rights of both tenants and landlords [1][4]. - The regulations require landlords to register rental contracts through designated platforms, facilitating better management and information sharing among various government departments [3][4]. Misconceptions about "Landlord Tax" - The term "landlord tax" refers to various existing taxes related to rental activities, rather than a new tax [2][5]. - The discussions around the regulations have led to misconceptions that they will result in increased tax burdens for landlords, which has been refuted by tax authorities [3][4][9]. Taxation Details - Current tax obligations for landlords include value-added tax, property tax, personal income tax, and additional fees, with simplified tax collection methods in place for ease of compliance [5][9]. - For example, in cities like Beijing and Shanghai, a comprehensive tax rate of 2.5% applies to monthly rents not exceeding 100,000 yuan, while in Guangzhou, a 4% rate applies for rents between 2,000 and 30,000 yuan [5][9]. Benefits of Contract Registration - Contract registration is intended to standardize rental transactions and facilitate processes such as residence permit applications and public fund withdrawals for rent [4][6]. - The regulations do not introduce new tax fees, and existing tax policies remain unchanged, aiming instead to enhance the rental market's order and protect both parties' rights [4][6][9]. Encouragement of Rental Market Development - The government encourages the development of the rental market through tax incentives, such as reduced personal income tax rates for landlords [8][9]. - The overarching goal of the regulations is to stabilize rental relationships and promote equal rights between renting and buying, thereby activating the rental market as a significant internal demand sector [9][10].

Group 1 - The recent rumors about the introduction of a "landlord tax" starting September 15 are unfounded, as the new Housing Rental Regulations focus on standardizing the rental market and protecting the rights of tenants and landlords, rather than imposing new taxes [5][10] - The tax authorities have clarified that existing tax policies related to rental properties have been in place for decades and have not changed with the introduction of the new regulations, emphasizing that the regulations aim to make the tax process more standardized [5][10] Group 2 - The warning from the National Student Financial Aid Management Center highlights the rise of scams related to student loans, particularly during the peak application period, urging students to be cautious and not to share personal information with unknown individuals [10] - The center emphasizes that the national student loan application process does not involve any fees or require any transfers, and students should contact local authorities for assistance if they have questions [10] Group 3 - The Xi'an Cyberspace Administration has reported a series of illegal online activities, particularly focusing on self-media accounts spreading false information, which disrupts public order and the online ecosystem [11] - Specific cases include accounts that fabricated job postings, manipulated examination data, and disseminated negative misinformation, all of which have been addressed by legal actions [11]

Core Viewpoint - The introduction of the "landlord tax" is a misunderstanding; it is not a new tax but a reflection of the transition from loose management to regulated governance in China's rental market [1][2]. Group 1: Housing Rental Regulation - The "Housing Rental Regulation" is the first administrative regulation specifically governing housing rental activities in China, aimed at addressing issues like false listings and deposit disputes [2]. - The regulation mandates landlords to register rental contracts with local property management departments, which facilitates information sharing among various government departments [2][4]. - The primary goal of contract registration is to standardize rental transactions and optimize the management of residence permits, not to impose new taxes [2][3]. Group 2: Tax Policies and Incentives - Current tax policies related to rental properties, such as individual income tax and value-added tax, have been in place for decades and remain unchanged with the introduction of the regulation [4][5]. - Tax incentives for landlords include a reduced personal income tax rate of 10% on rental income and a halved business tax rate of 3% [4][5]. - In Chengdu, landlords who register their rental contracts on the local platform may benefit from a 0% comprehensive tax rate, while those who do not may face reduced rates on property tax and exemptions on certain taxes [5]. Group 3: Market Implications - The regulation aims to stabilize rental relationships and empower renters, promoting equality in rights between renting and buying [6]. - The overarching strategy is to encourage the development of the rental market, particularly to accommodate new citizens and those in need of long-term rentals [6].

Group 1 - The A-share market experienced significant growth, with the Shanghai Composite Index reaching a nearly 10-year high, closing at 3728.03 points, up 0.85% [2] - The total market capitalization of A-shares surpassed 100 trillion yuan for the first time, with a trading volume exceeding 2.8 trillion yuan [2] - The National Medical Insurance Administration announced nine key tasks, including the development of a new version of disease-based payment grouping and improvements to maternity insurance [3] Group 2 - The number of state-controlled listed companies disclosing merger and acquisition plans reached 636, totaling 1029 deals, a year-on-year increase of 10.29% [3] - The China Securities Regulatory Commission reported that one new company was accepted for the Sci-Tech Innovation Board, bringing the total number of IPO applications this year to 179 [3] - The railway sector reported over 7.12 million passengers transported since the start of the summer transport season, marking a 4.1% year-on-year increase [3] Group 3 - China Shipbuilding announced that its stock will resume trading on August 19 [4] - China Heavy Industry's application for voluntary delisting has been accepted by the Shanghai Stock Exchange [5] - Leap Motor reported a revenue of 24.25 billion yuan for the first half of the year, a 174% increase year-on-year, with a gross margin of 14.1% [5]

还需要指出的是，出租房屋相应的税费政策，已是实施了数十年的规定，并未因条例出台而调整，更没 有新增"房东税"。个人或企业出租住房，涉及物业的经营、收入所得，那就与增值税、所得税、房产税 等密切相关。有了收入，自然要缴税，特别是缴税才能享有公共服务，这是正常逻辑。当然，租赁是民 生行业，"低税率、能免则免"是一贯的逻辑。 对租客来说，过去经常出现克扣押金、随意涨租、房东随意进入室内、设施坏了维修不及时等；对房东 来说，过去也经常出现租客交租金时一拖再拖，甚至直接跑路，欠了水电费、房租，押金根本不够；不 爱惜房子，垃圾遍地，猫屎一地，臭气熏天。由于没有法律的保障，加上合同没有备案，租赁属于双方 私下里的行为。出现上述争议，也无法通过法律渠道解决。 租赁合同备案了，就获得法律上的保障。比如，条例第十条规定："出租人收取押金的，应当在租赁合 同中约定押金的数额、返还时间及扣减押金的情形等事项。除租赁合同约定的情形外，出租人无正当理 由不得扣减押金。"也就是，除了合同中约定的情形，罗列了因租客原因导致设施损坏要扣除押金外， 设施其他损坏均非租客原因，房东不得扣押金。 这样，打击"提灯定损"等克扣押金的行为，就有了依据和 ...

Core Viewpoint - The new Housing Rental Regulations, effective from September 15, focus on the contract registration system rather than imposing taxes on landlords, aiming to protect rental rights and ensure legal backing for both tenants and landlords [1][2][3]. Group 1: Contract Registration - The regulations require landlords or agencies to register rental contracts, which is essential for safeguarding the rights of both parties involved in the rental agreement [1][2]. - Contract registration is compared to property registration, as it provides legal proof of ownership and rights, enabling tenants to access educational services based on their rental agreements [1][3]. Group 2: Legal Protections - The regulations provide legal protections against common issues such as deposit deductions and unauthorized access by landlords, ensuring that landlords cannot unjustly withhold deposits unless specified in the contract [2][3]. - The regulations also outline the responsibilities of tenants, ensuring that landlords have legal recourse if tenants damage the property or violate terms [3]. Group 3: Taxation Context - Current tax policies for rental income remain unchanged, with personal rental income under 100,000 yuan per month exempt from certain taxes, while property tax and personal income tax apply at reduced rates [4]. - The government is unlikely to impose high taxes on rental income, as it aims to foster the rental market and stimulate domestic demand, especially with a projected increase in renters from 270 million to 300 million [4].

Core Viewpoint - The introduction of the "landlord tax" is a reflection of the transition from loose management to standardized governance in China's rental market, rather than a new tax itself [1] Group 1: Housing Rental Regulations - The "Housing Rental Regulations" is the first administrative regulation specifically governing housing rental activities in China, aimed at addressing issues like false listings and arbitrary deposit deductions [2] - The regulations require landlords to register rental contracts through housing rental management platforms, which facilitates information sharing among various government departments [2][4] - The primary purpose of contract registration is to standardize rental transactions and optimize the management of residence permits, not to impose new taxes [2][6] Group 2: Tax Policies and Incentives - Current tax policies related to rental housing have not changed with the introduction of the regulations, and there is no new "landlord tax" being implemented [4][5] - Tax incentives for individuals renting out properties include a reduced personal income tax rate of 10% on rental income and a halved business tax rate of 3% [4][5] - In Chengdu, individuals who register their rental contracts on the local platform may benefit from a 0% comprehensive tax rate, with various exemptions and reductions available based on rental income levels [5] Group 3: Future of Housing Rental Market - The future of housing rental is seen as an inevitable trend, with contract registration being essential for accessing public services like education for children [3] - The regulations aim to stabilize rental relationships and empower renters, promoting equality in rights between renting and buying [6]

Core Viewpoint - The implementation of the "Housing Rental Regulations" on September 15 marks the first administrative regulation specifically governing housing rentals in China, which includes mandatory registration of rental contracts and potential penalties for non-compliance by intermediaries [1][3]. Summary by Sections Housing Rental Regulations - The new regulations require landlords to register rental contracts through housing rental management platforms, with intermediaries responsible for contract registration when applicable [3]. - The regulations aim to standardize the rental market, protect tenant rights, and provide data support for future real estate tax reforms [4]. Misconceptions about "Landlord Tax" - The term "landlord tax" is misleading; it refers to existing taxes on rental income, such as personal income tax and property tax, rather than a new tax [4]. - Tax authorities have clarified that the existing tax policies for rental properties have been in place for decades and are not newly introduced due to the regulations [4][5]. Tax Rates and Implications - In Shanghai, for rental income below 100,000 yuan per month, a comprehensive tax rate of 2.5% applies, while income above this threshold incurs a rate of approximately 4% [5]. - In Chengdu, properties registered on the local rental platform may benefit from a 0% tax rate, with various exemptions and reduced rates for different taxes [6]. Registration Process - The registration process is mandatory for all rental activities, including those by individual landlords and institutional rental companies, promoting transparency in rental agreements [7]. - The registration is independent of tax obligations, primarily serving to ensure contract traceability and facilitate processes like obtaining residence permits [8].

Core Viewpoint - The term "landlord tax" is not a specific tax but refers to the overall tax burden associated with the rental process, which may be perceived as heavier when labeled as such. The implementation of the Housing Rental Regulations does not inherently imply an increase in taxes, despite public speculation [1][2]. Summary by Sections Tax Obligations in Renting - Renting a property incurs multiple taxes, including business tax, value-added tax, personal income tax, stamp duty, property tax, urban land use tax, urban maintenance and construction tax, and additional education fees. The tax rates vary, with personal income tax at 10%, property tax at 4%, and business tax at a reduced rate of 1.5% for certain conditions [5][6]. Importance of Registration - The Housing Rental Regulations mandate that landlords register rental contracts through designated platforms, which is crucial for ensuring tenant rights and promoting equal access to housing benefits. The growing rental population in China, projected to reach over 300 million by 2025, underscores the need for effective policy regulation [8][9]. Tax Implications of Registration - The introduction of the registration requirement does not create new taxes or alter existing tax policies. Current tax burdens for landlords remain low, and the likelihood of tax costs being passed onto tenants is minimal due to a competitive rental market [11][12].