1 VAT 5%→ 1.5%, and property tax 12%→4% 10, 10 will be implemented on October 0.
Recently, the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development jointly issued the Announcement on Improving Tax Policies Related to Housing Leasing, stipulating that the general taxpayer of value-added tax in housing leasing enterprises can choose to apply the simple tax calculation method to all rental income obtained by renting houses to individuals, and calculate and pay the value-added tax at the rate of 5% minus 1.5%, or the general tax calculation method can be applied. Small-scale taxpayers of value-added tax in housing leasing enterprises rent their houses to individuals and pay value-added tax at the tax rate of 5% minus 1.5%. Enterprises, institutions, social organizations and other organizations rent houses to individuals and specialized large-scale housing leasing enterprises, and the property tax is levied at a reduced rate of 4%. The announcement shall be implemented from 202 1, 10 and 1.
The specific notice is as follows:
Ministry of Finance, Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China
Announcement on improving the tax policy of housing lease
Announcement No.24 of the Ministry of Finance, State Taxation Administration of The People's Republic of China and the Ministry of Housing and Urban-Rural Development (202 1)
In order to further support the development of the housing rental market, the relevant tax policies are hereby announced as follows:
First, the value-added tax of housing leasing enterprises. General taxpayers can choose to apply the simple tax calculation method to calculate and pay VAT at the tax rate of 5% minus 1.5%, or they can choose to apply the general tax calculation method to calculate and pay VAT. Small-scale taxpayers of value-added tax in housing leasing enterprises rent their houses to individuals and pay value-added tax at the tax rate of 5% minus 1.5%.
If the housing leasing enterprise applies the above simple tax calculation method to individual rental housing and pays in advance, the value-added tax will be paid in advance at the reduced rate of 1.5%.
Two, enterprises, institutions, social organizations and other organizations to individuals, specialized large-scale housing rental enterprises to rent houses, the property tax at a reduced rate of 4%.
3. The tax policies stipulated in Articles 1 and 2 apply mutatis mutandis to affordable rental housing built by using non-residential stock land and non-residential stock houses (including houses rented for residence after renovation of commercial office buildings and industrial plants). Specifically, if a rental housing enterprise rents the above-mentioned affordable rental housing to individuals, the value-added tax policy stipulated in Article 1 applies mutatis mutandis; Enterprises, institutions, social organizations and other organizations will lease the above-mentioned affordable rental housing to individuals and specialized large-scale housing rental enterprises, and the property tax policy stipulated in Article 2 shall apply mutatis mutandis.
The confirmation letter of the affordable rental housing project shall be issued after the municipal and county people's governments organize relevant departments to jointly review the construction plan.
Four, the term "housing rental enterprises" as mentioned in this announcement refers to enterprises engaged in housing rental business that have reported or filed with the housing and urban-rural construction departments in accordance with the regulations.
The standard of specialized large-scale housing leasing enterprises mentioned in this announcement is: the enterprise holds or operates leased housing 1 000 sets (rooms) or above or has a construction area of 30,000 square meters or above in the city where the operation is declared or filed. The housing and urban-rural construction departments of all provinces, autonomous regions and municipalities directly under the Central Government, in conjunction with the finance and taxation departments at the same level, may lower the standards for all or some cities in the region within 50% according to the development of the rental market.
Five, local housing and urban construction, tax departments should strengthen information * * *. City and county housing and urban construction departments shall transfer the confirmation of local housing leasing enterprises, specialized large-scale housing leasing enterprises and affordable housing projects to the tax authorities at the same level, and publish and dynamically update the list of housing leasing enterprises and specialized large-scale housing leasing enterprises. The specific content of * * * enjoyment information and the way to realize * * * enjoyment shall be determined by the housing and urban-rural construction departments of all provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the tax authorities.
Six, taxpayers enjoy the preferential policies stipulated in this announcement, should be required to declare tax reduction and exemption, and the real estate ownership, housing lease contract, affordable rental housing project confirmation and other related information retained for future reference.
Seven. This announcement shall be implemented as of 202 1, 1 and1. The provisions of Item (4) of Article 2 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Tax Policies Concerning Low-rent Housing, Affordable Housing and Housing Leasing (Caishui [2008] No.24) shall be abolished at the same time.
Ministry of Finance, Ministry of Housing and Urban-Rural Development of State Taxation Administration of The People's Republic of China
202 1 July 15
Announcement No.24 is actually a concrete arrangement to fully implement the spirit of the the State Council executive meeting in June 2002/KLOC-0.
On June 18, Li Keqiang, Premier of the State Council of the People's Republic of China, People's Republic of China (PRC) presided over the the State Council executive meeting to determine the policy of accelerating the development of affordable rental housing and alleviating the housing difficulties of new citizens, youth and other groups. In order to ensure the basic housing needs of new citizens, migrant workers, newly employed college students and other young people in the process of urbanization, the meeting decided that,
First, implement the main responsibility of the city government, encourage market forces to participate, strengthen financial support, and increase the supply of small-sized affordable rental housing with rents below the market level.
Second, in big cities with net population inflow, we can use collectively-owned construction land and land owned by enterprises and institutions to build affordable rental housing, and allow idle and inefficient commercial office buildings and factories to be converted into affordable rental housing.
Third, starting from 10 and 1, housing leasing enterprises will apply the simple tax calculation method to renting houses to individuals, and pay the value-added tax at the tax rate of1.5% at the reduced rate of 5%; For enterprises and institutions renting houses to individuals and specialized large-scale housing leasing enterprises, the property tax will be levied at a reduced rate of 4%.
2. Interpretation of the New Deal of the Announcement on Improving the Tax Policy for Housing Leasing
(1) VAT policy
1. Specific keywords
(1) Applicable subject: housing leasing enterprises.
(2) Tenant restriction: lease to individuals.
(3) Leased object: housing
(4) Tax calculation: Simple tax calculation method is applicable.
(5) Pay VAT at the rate of 5% minus 1.5%.
(6) Policy implementation date: 202 1 10 1.
Advance processing
(1) Contract: The above policy conditions need to be clarified.
(2) Ordinary taxpayers can now choose to apply the simple tax calculation method when renting real estate:
Ordinary taxpayers can choose to lease the real estate they acquired before 2065438+April 30, 2006 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. The general taxpayer rents out the real estate acquired after May/20 1 6, and the general taxation method is applicable.
On the issue of how to pay taxes on subletting real estate, the General Administration of Taxation has clearly determined according to the taxpayer's renting real estate: if the general taxpayer sublets the leased real estate before 2065438+April 30, 2006, he can choose the simple method to pay taxes; If the real estate leased after May 1 is subletted to the outside, the simple tax calculation method cannot be selected.
(3) The time when the VAT obligation occurs shall prevail: the time when the VAT obligation occurs is before 202 1, 1, 1, or the collection rate is 5%, at 202 1,1(.
Time of occurrence of VAT liabilities for supplementary lease services: if prepayment is adopted, it is the day when prepayment is received; If a written contract is signed and the payment date is determined, the payment date determined in the written contract.
The simple tax calculation method is suitable for enterprises to lease their houses to individuals. The lease period is from July, 20021year to June 30, 2024, and the rent is charged annually, regardless of special circumstances:
If the contract stipulates 202 1 and 1 to collect the first year's rent in advance, the collection rate is 5%;
If the contract stipulates that the first year's rent shall be collected before 202 110/month1,the collection rate shall be 5%;
If the first year rent is charged after 202 111month1(inclusive), the collection rate is1.5%;
(2) Property tax policy
1. Policy keyword
(1) Applicable subject: for enterprises and institutions.
(2) Restrictions on tenants: individual and specialized large-scale housing leasing enterprises.
(3) Leased object: housing
(4) Policy content: Property tax will be levied at a reduced rate of 4%.
(5) Policy implementation date: 202 1 10 1.
Advance processing
(1) Contract: The above policy conditions need to be clarified.
(2) The time when the property tax obligation occurs shall prevail: the property tax shall be levied at the rate of 65,438+02% before the time when the property tax obligation occurs at 20,265,438+00,65,438+00; After 202 1, 1 and1(inclusive), the property tax will be levied at a reduced rate of 4%.
Time of occurrence of supplementary property tax (rental) tax obligation: the time of occurrence of taxpayer's tax obligation to rent or lend real estate begins from the month following the delivery of the leased or lent real estate; The tax liability for self-use, lease or lending of self-built commercial houses by real estate development enterprises occurs from the month following the use or delivery of the houses.
Case enterprises rent houses to individuals and specialized large-scale housing leasing enterprises. The lease period is from July 20021year to June 30, 2024. Regardless of special circumstances, the rent for the period from July 0, 20265438 to September 30, 20265438 is 65438. Rent after 202 1, 10, 1 (inclusive) shall be taxed at a reduced rate of 4%.
3. The latest VAT current tax rate table
VAT exemption items and no income
4 Current real estate-related tax policies
1 .201910/0/day to 20211February 3 1 day, national and provincial science and technology business incubators and university science parks. The income from providing incubation services to incubating objects shall be exempted from VAT.
Second, the real estate and land owned by institutions providing services such as old-age care, child care and housekeeping for the community or obtained through leasing or free use for providing services such as old-age care, child care and housekeeping for the community are exempt from property tax and urban land use tax. Implemented from June 19 to June 1 day, 2025.
III. From 20 19 65438+ 10/0 to 202 1 65438+February 3 1, the wholesale market of agricultural products and the farmers' market (including self-owned and leased, the same below) are temporarily exempted from property tax and urban land use tax. Property tax and urban land use tax shall be exempted according to the proportion of other products and the area of agricultural products trading places.
4. Announcement on preferential tax policies for public rental housing (Announcement No.6 1 Ministry of Finance, State Taxation Administration of The People's Republic of China 20 19) is exempt from public rental housing property tax. The rental income from operating public rental housing is exempt from value-added tax. The management unit of public rental housing shall separately account for the rental income of public rental housing. If it is not calculated separately, it shall not enjoy the preferential policies of exemption from value-added tax and property tax. The execution period is 20 19 1 10 to 202012 February 3 1.
According to the Announcement on Extending the Implementation Period of Some Preferential Tax Policies (Announcement No.6 of the Ministry of Finance and State Taxation Administration of The People's Republic of China No.2021), the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the Deduction of Income Tax Policies for Equipment and Electrical Enterprises (Cai Shui [2018] No.54) and other documents 16, if the preferential tax policies have expired, they shall be implemented.
The specific preferential policies for real estate tax, in order to facilitate your study and memory, have been combed into a mind map for you: