According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Supporting the Construction and Operation of Public Rental Housing issued on March 26th, 20 13, the construction and operation of public rental housing enjoy tax incentives in four aspects, and the tax incentives for public rental housing will be implemented from the date of publication, with a tentative implementation period of three years. 1, in the construction of public rental housing, the land used during the construction of public rental housing and the land occupied after the construction of public rental housing are exempted from urban land use tax, and the stamp duty involved in the construction of public rental housing is also exempted; In supporting the construction of public rental housing in other housing projects, the urban land use tax and stamp duty involved in the construction and management of public rental housing can be exempted according to the proportion of the construction area of public rental housing to the construction area according to the relevant materials issued by government departments. Stamp duty involved in the construction of public rental housing should include stamp duty on construction contracts and stamp duty on purchase and sale contracts of materials and equipment. 2. In the purchase of public rental housing, the purchase of housing as public rental housing by the public rental housing management unit is exempt from deed tax and stamp duty. 3. In the sales of public rental housing, enterprises, institutions, social organizations and other organizations transfer old houses as public rental housing sources, and the value-added amount does not exceed 20% of the deducted project amount, so the urban land use tax is exempted. 4. In the process of public rental housing leasing, the rental income obtained from operating public rental housing is exempt from business tax and property tax. At the same time, it is stipulated that the rental income of public rental housing and other housing operating income should be accounted for separately. If they are not accounted for separately, they shall not enjoy the tax benefits of business tax and property tax; The stamp duty involved in the signing of the lease contract agreement between the two parties to the public rental housing is also exempted; The land for public rental housing in business units is also exempt from urban land use tax.