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].