Notice on promoting the preferential tax policies for the development of public rental housing
Caishui [2014] No.52
All provinces, autonomous regions, municipalities directly under the central government, the finance department (bureau), the local taxation bureau, the State Taxation Bureau of Tibet, Ningxia and Qinghai provinces (autonomous regions), and the Finance Bureau of Xinjiang Production and Construction Corps:
According to the Guiding Opinions of the General Office of the State Council on the Construction and Management of Affordable Housing Projects (Guo Ban Fa [201] No.45) and Guiding Opinions on Accelerating the Development of Public Rental Housing (Jianbao [2010] No.87), it is decided that the relevant policies are hereby notified as follows:
First, the land used during the construction of public rental housing and the land occupied after the completion of public rental housing are exempt from urban land use tax. Supporting the construction of public rental housing in other housing projects, according to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the urban land use tax involved in the construction and management of public rental housing is exempted.
Two, public rental housing management units shall be exempted from stamp duty involved in the construction and management of public rental housing. In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the stamp duty involved in the construction and management of public rental housing shall be exempted.
Three, public rental housing management units to buy housing as public rental housing, exempt from deed tax and stamp duty; The stamp duty involved in the signing of the lease agreement between the two parties of public rental housing shall be exempted.
Four, enterprises and institutions, social organizations and other organizations to transfer old houses as public rental housing, and the value-added amount does not exceed 20% of the amount deducted from the project, shall be exempted from land value-added tax.
Five, enterprises, institutions, social organizations and other organizations donated housing as public rental housing, in line with the provisions of tax laws and regulations, the public welfare donation expenditure within the total annual profit 12%, allowed to be deducted when calculating the taxable income.
As a public rental housing, individual donated housing conforms to the provisions of tax laws and regulations, and the part of its public welfare donation expenditure that does not exceed 30% of its declared taxable income is allowed to be deducted from its taxable income.
Six, to meet the conditions stipulated by the local government for low-income housing security families to receive housing rental subsidies from the local government, exempt from personal income tax.
Seven, the public rental housing shall be exempted from property tax. Rental income from operating public rental housing shall be exempted from business tax. The public rental housing management unit shall separately account for the rental income of public rental housing. If it is not accounted for separately, it shall not enjoy the preferential policies of exemption from business tax and property tax.
Eight, enjoy preferential tax policies of public rental housing refers to the provinces, autonomous regions, municipalities directly under the central government and cities under separate state planning and Xinjiang production and Construction Corps people's government approval, and in line with the "Guiding Opinions on Accelerating the Development of Public Rental Housing" (Jianbao [2065438+00] No.87) and the city and county people's government's public rental housing development plan and annual plan.
Nine. The implementation period of this notice is from September 28th, 20 13 to June 28th, 20 15,12,31. The tax that should be reduced or exempted after September 28th, 20 13 shall be deducted or refunded from the corresponding tax payable by taxpayers in the future.
According to the data of the Ministry of Housing and Urban-Rural Development
the Ministry of Finance
The Notice of the National Development and Reform Commission on the Parallel Operation of Public Rental Housing and Low-rent Housing (Jian Bao [20 13] 178) stipulates that the projects under construction that were included in the annual construction plan of low-rent housing 20 14 years ago shall be uniformly implemented according to the preferential tax policies stipulated in this notice from the date of issuance of this notice. the Ministry of Finance
People's Republic of China (PRC) State Taxation Administration of The People's Republic of China low-rent housing
Notice on Tax Policies for Affordable Housing and Housing Leasing (Caishui [2008] No.24) stipulates that the tax policies for low-rent housing shall be abolished at the same time as of the date of issuance of this notice.
the Ministry of Finance
State Administration of Taxation (SAT)
2065438+August 4 1 1