1 VAT 5%→ 1.5%, and property tax 12%→4% 10/day.
Recently, the Ministry of Finance, the State Administration of Taxation and the Ministry of Housing and Urban-Rural Development jointly issued the Announcement on Improving the Tax Policies Related to Housing Leasing, which stipulates that the general VAT taxpayers in housing leasing enterprises can choose to apply the simple tax calculation method to all the rental income obtained by renting houses to individuals, and calculate and pay VAT at a rate of 5% minus 1.5%, or apply the general tax calculation method to calculate and pay VAT. Small-scale taxpayers of value-added tax in housing leasing enterprises rent houses to individuals, and the value-added tax is calculated and paid at the rate of 5% minus 1.5%. Enterprises, institutions, social organizations and other organizations to individuals, specialized large-scale housing rental enterprises to rent housing, property tax at a reduced rate of 4%. The announcement shall be implemented as of 2002 1 year1month1day.
The specific notice is as follows:
Ministry of Finance and State Administration of Taxation Ministry of Housing and Urban-Rural Development
Announcement on Perfecting Tax Policies for Housing Leasing
Ministry of Finance, State Administration of Taxation, Ministry of Housing and Urban-Rural Development Announcement No.2021No.24.
In order to further support the development of the housing rental market, the relevant tax policies are hereby announced as follows:
1. Value-added tax in housing leasing enterprises The general taxpayer can choose to apply the simple taxation method to calculate and pay the value-added tax at the rate of 5% minus 1.5%, or apply the general taxation method to calculate and pay the value-added tax. Small-scale taxpayers of value-added tax in housing leasing enterprises rent houses to individuals, and the value-added tax is calculated and paid at the rate of 5% minus 1.5%.
If the housing leasing enterprise applies the above-mentioned simple tax calculation method to individuals and pays in advance, the value-added tax will be paid in advance at a reduced rate of 1.5%.
Two, enterprises and institutions, social organizations and other organizations to individuals, specialized large-scale housing rental enterprises to rent housing, property tax at a reduced rate of 4%.
3. The tax policies stipulated in Articles 1 and 2 shall be applied mutatis mutandis to the indemnificatory rental housing built by using non-residential stock land and non-residential stock houses (including commercial office buildings and houses rented for residence after the renovation of industrial plants), specifically: the value-added tax policy stipulated in Article 1 shall be applied mutatis mutandis to the rental housing enterprises that rent the aforesaid indemnificatory rental housing to individuals; Enterprises, institutions, social organizations and other organizations lease the above-mentioned affordable rental housing to individuals and specialized large-scale housing leasing enterprises, and the property tax policy stipulated in Article 2 shall apply mutatis mutandis.
The confirmation of affordable rental housing project is issued by the municipal and county people's governments after organizing relevant departments to jointly review the construction plan.
Four, the term "housing rental enterprises" as mentioned in this announcement refers to the 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: enterprises hold or operate leased houses 1000 sets (rooms) or more or have a construction area of 30,000 square meters or more in the city where the business report or filing is made. The housing and urban 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, according to the development of the rental market, lower the standards for all or part of the cities in the region within 50%.
Five, the local housing and urban construction, tax departments should strengthen the information * * *. The municipal and county housing and urban-rural construction departments shall transmit the list of local housing leasing enterprises, specialized large-scale housing leasing enterprises and the confirmation of 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 realization method of * * * enjoyment shall be determined by the housing and urban-rural construction departments of 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 in accordance with the provisions of the declaration of 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.
VII. This announcement shall be implemented as of 202 1 year 1 month1day. 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 the 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 and State Administration of Taxation Ministry of Housing and Urban-Rural Development
202 1 Jul15th.
In fact, the release of Announcement No.24 is a concrete arrangement to fully implement the spirit of the the State Council executive meeting held on June 8, 2002/KLOC-0.
On June 18, Li Keqiang, Premier of the State Council of the People's Republic of China presided over the the State Council executive meeting to determine the policy of accelerating the development of affordable rental housing to alleviate the housing difficulties of new citizens and young people. In order to ensure the basic housing needs of new citizens and young people such as migrant workers and newly employed college students 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, collective operating construction land and land owned by enterprises and institutions can be used to build affordable rental housing, and idle and inefficient commercial office buildings and factories are allowed to be converted into affordable rental housing.
Third, from 1 October1day, housing leasing enterprises will apply the simple tax calculation method to renting houses to individuals, and pay value-added tax at a reduced rate of1.5% according to the 5% levy rate; For enterprises and institutions to rent housing to individuals, specialized large-scale housing leasing enterprises, the property tax will be levied at a reduced rate of 4%.
2 "On the Improvement of Housing Leasing Tax Policy Announcement" New Deal Interpretation
(1) Value-added tax policy
1. Specific keywords
(1) Applicable subject: housing leasing enterprises.
(2) Tenant restriction: renting to individuals.
(3) rental 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: from 202 1 year 1 month1day.
Step 2 deal with it in advance
(1) contract: the above policy conditions need to be clarified.
(2) Ordinary taxpayers can now choose to apply the simple taxation method when renting real estate:
Ordinary taxpayers can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 5% if they rent the real estate acquired before April 30, 20 16. Ordinary taxpayers rent out their real estate acquired after 20 1 may16, and the general tax calculation method is applicable.
On the issue of how to pay taxes on sublet real estate, the General Administration clearly determines it according to the taxpayer's leasing of real estate: if the general taxpayer sublets the real estate leased before April 30, 20 16, he can choose the simple method to pay taxes; If the real estate leased after May 1 day is subletted to the outside, the simple tax method cannot be selected.
(3) The time when the VAT tax obligation occurs shall prevail: whether the tax obligation occurs before 202 1 year 1 month 1 day, or whether the levy rate is 5%, 202 1 year1day (inclusive).
Time of occurrence of VAT liability for supplementary lease services: if advance payment is adopted, it is the day when the advance payment is received; If a written contract is signed and the date of payment is determined, it is the date of payment determined in the written contract.
The simple tax calculation method is applicable to the case enterprise renting housing to individuals. The lease period is from July 202 1 year to June 30, 2024, and the rent is collected annually, regardless of special circumstances:
If it is stipulated in the contract that the first year's rent should be paid in advance on July 2002 1 year1day, the levy rate is 5%;
If it is stipulated in the contract that the rent for the first year should be collected before 202 1 year 1 month1,the levy rate is 5%;
If it is stipulated in the contract that the rent for the first year will be collected after 202 1 year 1 month1inclusive, the collection rate will be 1.5%;
(2) Property tax policy
1. Policy keywords
(1) Applicable subject: for enterprises and institutions.
(2) Restrictions on tenants: individuals, specialized large-scale housing leasing enterprises.
(3) Rental object: housing
(4) Policy content: Property tax will be levied at a reduced rate of 4%.
(5) Policy implementation date: from 202 1 year 1 month1day.
Step 2 deal with it in advance
(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 1 2% before 202 1 year1October1; From 202 1 year 1 month1future (inclusive), the property tax will be levied at a reduced rate of 4%.
Time of occurrence of supplementary property tax (from rent) tax obligation: the time of occurrence of taxpayer's tax obligation to rent or lend real estate starts from the month following the delivery of the leased or lent real estate; The tax liability of a real estate development enterprise for its own use, lease or loan of commercial housing built by the enterprise occurs from the month following the use or delivery of the house.
The case enterprise rents a house to an individual, specialized large-scale housing leasing enterprise. The lease period is from July 202 1 year to June 30, 2024. Without considering special circumstances, it is: July 2002 1 year 1 year. Property tax shall be levied at the reduced rate of 4% for the rent after 202 1 year 1 month1inclusive.
3 latest VAT current tax rate table
Value-added tax exemption items and no income
4 Current real estate-related tax policies
1. From 20 19/month 1 day to 202 1 year1February 3 1 day, the state-level and provincial-level science and technology business incubators, university science parks and national record creation spaces will be provided for personal use and free of charge or through leasing. 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 acquired by them through leasing or free use and used for providing services such as old-age care, child care and housekeeping for the community shall be exempted from property tax and urban land use tax. From 20 1 June 91day to 20251February 3 1 day.
Three, from 20 19 1 month 1 day to 202 1 year1February 3 1 day, for agricultural products wholesale market, farmers' market (including self-owned and leased, the same below) dedicated to the management of agricultural products, real estate. For the real estate and land used by agricultural products wholesale markets and farmers' markets that operate other products at the same time, the property tax and urban land use tax shall be exempted according to the proportion of other products and the area of agricultural products trading venues.
4. Announcement on Preferential Tax Policies for Public Rental Housing (Announcement No.619 of the Ministry of Finance and the State Administration of Taxation) exempts public rental housing from property tax. The rental income obtained from operating public rental housing shall be exempted from value-added tax. The management unit of public rental housing should separately calculate the rental income of public rental housing. If it is not separately calculated, it shall not enjoy the preferential policies of exemption from value-added tax and property tax. The implementation period is from 20 19 years/month 1 day to 2020 1 February 3 1 day.
According to the Announcement on Extending the Implementation Period of Some Preferential Tax Policies (Announcement No.6 of the Ministry of Finance and the State Administration of Taxation No.2021), the Notice of the Ministry of Finance and the State Administration of Taxation on the Deduction of Enterprise Income Tax Policies for Equipment and Appliances (Cai Shui [2018] No.54) and other documents 16, the preferential tax policies that have expired shall be implemented.
The specific preferential policies for real estate tax, in order to facilitate everyone's study and memory, have been combed into a mind map for you: