来源丨国家税务总局12366纳税服务平台 欢迎扫描下方二维码关注： 编辑 丨谷雨 校审丨毕卿、华正菊 审核丨王博 来源陕西税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 故策延续时间 2777 2026年1月1日 Kil 2027年12月31日 优惠内容 O 城镇土地使用税 · 对公租房建设期间用地及公租房建 成后占地,免征城镇土地使用税。 · 在其他住房项目中配套建设公租 房,按公租房建筑面积占总建筑面 积的比例免征建设、管理公租房涉 及的城镇土地使用税。 ○印花税 × × · 对公租房经营管理单位免征建设、 管理公租房涉及的印花税。 · 在其他住房项目中配套建设公租 房,按公租房建筑面积占总建筑面 积的比例免征建设、管理公租房涉 及的印花税。 · 对公相房经营管理里位购买任房作 为公租房,免征印花税。 · 对公租房租赁双方免征签订租赁协 议涉及的印花税。 ○契税 × · 对公租房经营管理 ...

Core Viewpoint - The announcement by the Ministry of Finance and the State Taxation Administration extends tax incentives for public rental housing (PRH) construction and operation until December 31, 2027, to support the development of affordable housing in urban areas [1][4]. Tax Incentives Summary - Exemption from urban land use tax during the construction period and for land occupied by completed PRH. For other housing projects that include PRH, the exemption applies proportionally based on the PRH's construction area relative to the total area [1][7]. - Exemption from stamp duty for PRH management units related to construction and management. Similar proportional exemptions apply for other housing projects that include PRH [1][7]. - Exemption from deed tax and stamp duty for PRH management units purchasing housing as PRH, and for both parties in a rental agreement [1][7]. - Exemption from land value-added tax for organizations transferring old houses as PRH sources, provided the appreciation does not exceed 20% of the deductible amount [1][7]. - For organizations donating housing as PRH, 12% of their annual profit can be deducted from taxable income, with excess amounts allowed to be carried forward for three years. Individuals donating housing can deduct up to 30% of their declared taxable income [2][7]. - Exemption from personal income tax for eligible urban housing security families receiving rental subsidies from local governments [3][8]. - Exemption from property tax for PRH, and rental income from PRH is exempt from value-added tax, provided the income is accounted for separately [3][8]. - The PRH must be included in government-approved development plans and managed according to specific guidelines to qualify for these tax incentives [3][8]. - Taxpayers must file for tax exemptions and retain relevant documentation for verification [3][8]. - The announcement is effective until December 31, 2027 [4].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration have announced the extension of tax incentives for public rental housing until December 31, 2027, to support its construction and operation [1]. Tax Incentives Summary - The tax incentives cover seven aspects, including exemption from urban land use tax during the construction and operation of public rental housing [2]. - Public rental housing management units are exempt from stamp duty related to the construction and management of public rental housing [2]. - Exemptions from deed tax and stamp duty are provided for public rental housing purchased by management units, as well as for lease agreements between parties [2]. - Exemption from land value-added tax is granted for the transfer of old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible amount [2]. - Donations of housing as public rental housing by enterprises, social organizations, and individuals are eligible for tax deductions under certain conditions [2]. - Housing rental subsidies received by eligible urban housing security families from local governments are exempt from personal income tax [3]. - Public rental housing is exempt from property tax, and rental income from public rental housing is exempt from value-added tax, provided that the rental income is separately accounted for [3].

Core Viewpoint - The Chinese Ministry of Finance and the State Taxation Administration announced the continuation of tax incentives for public rental housing until December 31, 2027, to support the construction and operation of public rental housing [1]. Group 1: Tax Exemptions for Public Rental Housing - Exemption from urban land use tax for land used during the construction of public rental housing and for land occupied by completed public rental housing [1]. - Exemption from stamp duty for management units involved in the construction and management of public rental housing [1]. - Exemption from deed tax and stamp duty for management units purchasing housing to be used as public rental housing [1]. Group 2: Tax Benefits for Housing Transfers and Donations - Exemption from land value-added tax for organizations transferring old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible amount [1]. - Organizations donating housing for public rental housing can deduct up to 12% of their annual profit total for qualifying charitable donations, with excess amounts allowed to be carried forward for three years [1]. Group 3: Individual Tax Benefits - Individuals donating housing for public rental housing can deduct up to 30% of their declared taxable income for qualifying charitable donations [2]. - Exemption from personal income tax for eligible urban housing security families receiving housing rental subsidies from local governments [2]. - Exemption from property tax for public rental housing [2]. - Exemption from value-added tax on rental income obtained from operating public rental housing [2].

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced the extension of tax incentives for public rental housing construction and operation until December 31, 2027 [1] Tax Incentives Summary - Exemption from urban land use tax for land used during the construction of public rental housing and for the land occupied by completed public rental housing [1] - Exemption from stamp duty for public rental housing construction and management units [1] - Exemption from deed tax and stamp duty for public rental housing management units purchasing housing for public rental purposes [1] - Exemption from stamp duty for both parties involved in the leasing agreement of public rental housing [1] - Exemption from land value-added tax for enterprises, institutions, social organizations, and others transferring old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible project amount [1] Rental Subsidy and Tax Exemptions - Exemption from personal income tax for housing rental subsidies received by urban housing security families from local governments, subject to local government regulations [1] - Exemption from property tax for public rental housing [1] - Exemption from value-added tax for rental income obtained from operating public rental housing, with a requirement for separate accounting of rental income [1]

Group 1 - The Ministry of Education and other departments have launched a "Double Benefit" initiative to support job-seeking for 2026 college graduates, including train ticket discounts and enhanced accommodation services [1] - The initiative allows graduates to apply for additional student discount tickets, increasing the total from 4 to 6 one-way tickets [1] - Employment services will be optimized, including projects like "Direct Access to Enterprises" and "Youth Night School" to provide job information and skills training [1] Group 2 - The Ministry of Industry and Information Technology has issued interim measures for the recycling and comprehensive utilization of used power batteries from new energy vehicles, anticipating over 1 million tons of waste batteries by 2030 [2] - The measures emphasize the need for comprehensive management of battery production, vehicle scrapping, and recycling to prevent uncontrolled waste battery flows [2] - Administrative penalties are established for non-compliance with recycling responsibilities and reporting requirements [2] Group 3 - The Ministry of Finance and the State Taxation Administration have announced the extension of tax incentives for public rental housing until December 31, 2027, including exemptions from various taxes for construction and management [3][4] - The total assets of state-owned enterprises under the supervision of the State-owned Assets Supervision and Administration Commission have increased from 235 trillion yuan to 387 trillion yuan during the "14th Five-Year Plan" period, with an annual growth rate of 10.5% [4] - The National Medical Insurance Administration has launched a price comparison mini-program for insured individuals to facilitate easier access to medication pricing across pharmacies [4] Group 4 - The State Administration for Market Regulation has introduced new regulations for the identification of illegal gains, enhancing the enforcement of administrative penalties while protecting the rights of involved parties [5] - The National Internet Information Office has conducted a special campaign to address online misconduct in the automotive industry, targeting accounts that spread misinformation and provoke consumer conflict [5] - The Ministry of Human Resources and Social Security has initiated a program to promote mutual recognition of vocational skill certificates, simplifying the examination process for workers in specific trades [6][7]

Core Viewpoint - The Ministry of Finance and the State Taxation Administration announced the continuation of tax incentives for public rental housing to support construction and operation, aimed at alleviating housing difficulties for low- and middle-income groups [1][2] Summary by Relevant Sections Tax Incentives for Public Rental Housing - Public rental housing construction land and post-construction land are exempt from urban land use tax [1] - Tax exemptions on urban land use tax and stamp duty are provided based on the proportion of public rental housing area for supporting construction [1] - Management units of public rental housing are exempt from deed tax and stamp duty when purchasing housing for public rental use [1] Additional Tax Benefits - Enterprises and social organizations transferring old houses as public rental housing with a value increase not exceeding 20% of the deductible project amount are exempt from land value-added tax [1] - Donations of housing for public rental purposes may qualify for tax deductions on charitable contributions, with personal donations deductible up to 30% of taxable income [1] Rental Subsidies and Exemptions - Housing rental subsidies for eligible urban housing security families are exempt from individual income tax [1] - Public rental housing is exempt from property tax, and rental income is exempt from value-added tax [1] Compliance and Duration - Taxpayers must file for tax exemption according to regulations and retain property ownership proof and public rental housing management materials for verification [2] - The announcement is effective until December 31, 2027 [2]

Core Viewpoint - The article discusses the continuation of tax incentives for public rental housing in China, aimed at supporting the construction and operation of such housing projects [1][2]. Summary by Sections Tax Incentives for Public Rental Housing - Exemption from urban land use tax during the construction period and for land occupied by completed public rental housing [1]. - Exemption from stamp duty for management units involved in the construction and management of public rental housing [1]. - Exemption from deed tax and stamp duty for management units purchasing housing as public rental units, and for both parties in rental agreements [2]. - Exemption from land value-added tax for organizations transferring old houses as public rental sources, provided the appreciation does not exceed 20% of deductible items [2]. Donations and Subsidies - Organizations donating housing as public rental units can deduct up to 12% of their annual profit for tax purposes, with excess amounts allowed to be carried forward for three years [2]. - Individuals donating housing can deduct up to 30% of their declared taxable income [2]. - Rental subsidies received by eligible urban housing security families from local governments are exempt from personal income tax [2]. Additional Tax Exemptions - Public rental housing is exempt from property tax, and rental income from public rental housing is exempt from value-added tax, provided that the rental income is accounted for separately [2][3]. - The public rental housing must be approved by relevant government authorities and managed according to specific guidelines [2]. Compliance and Duration - Taxpayers must file for tax exemptions and retain relevant documentation for verification [3]. - The tax incentives will be effective until December 31, 2027 [3].

Core Viewpoint - The announcement extends tax incentives for public rental housing to support its construction and operation until December 31, 2027 [3] Group 1: Tax Exemptions for Public Rental Housing - Exemption from urban land use tax during the construction period and for land occupied by completed public rental housing [1] - Exemption from stamp duty for management units involved in the construction and management of public rental housing [1] - Exemption from deed tax and stamp duty for management units purchasing housing as public rental housing, and for both parties in rental agreements [1][2] Group 2: Additional Tax Benefits - Exemption from land value-added tax for organizations transferring old houses as public rental housing, provided the appreciation does not exceed 20% of the deductible amount [1] - Deduction allowed for charitable donations of housing as public rental housing, up to 12% of annual profit, with excess amounts deductible over the next three years [1] - Personal income tax exemption for housing rental subsidies received by eligible urban housing security families from local governments [2] Group 3: Operational Guidelines - Exemption from property tax and value-added tax on rental income for public rental housing [2] - Public rental housing must be included in government-approved development plans and managed according to specific guidelines [2] - Taxpayers must file for tax exemptions and retain relevant documentation for verification [2]

Core Viewpoint - The announcement extends tax incentives for public rental housing (PRH) construction and operation to support its development and management [1][5]. Tax Incentives Summary - Exemption from urban land use tax during the construction period and for land occupied by completed PRH. For other housing projects with PRH, the exemption applies proportionally based on the PRH's construction area [1][6]. - Exemption from stamp duty for PRH management units related to construction and management. Similar proportional exemptions apply for other housing projects [1][6]. - Exemption from deed tax and stamp duty for PRH management units purchasing housing as PRH, and for both parties in a rental agreement [1][6]. - Exemption from land value-added tax for organizations transferring old houses as PRH, provided the appreciation does not exceed 20% of the deductible amount [1][6]. - Organizations donating housing as PRH can deduct up to 12% of their annual profit for tax purposes, with excess amounts allowed to be carried forward for three years. Individuals can deduct up to 30% of their declared taxable income for similar donations [2][6]. - Exemption from personal income tax for eligible urban housing security families receiving rental subsidies from local governments [2][7]. - Exemption from property tax for PRH, and rental income from PRH is exempt from value-added tax. PRH management units must separately account for rental income to qualify for these exemptions [2][7]. - The PRH eligible for these tax incentives must be included in government-approved development plans and managed according to specific guidelines [2][7]. - Taxpayers must file for tax exemption according to regulations and retain relevant documentation for verification [2][7]. - The announcement is effective until December 31, 2027 [3][8].