According to the announcement, first, the general taxpayer of value-added tax of housing leasing enterprises can choose to apply the simple tax calculation method to calculate and pay the value-added tax at the rate of 5% minus 1.5%, or choose to apply the general tax calculation method to calculate and pay the value-added tax.
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%.
Second, if enterprises, institutions, social organizations and other organizations rent housing to individuals and specialized large-scale housing leasing enterprises, the property tax will be levied at a reduced rate of 4%.
Three, the provisions of Article 1 and Article 2 of the tax policy, mutatis mutandis, applicable to the use of non residential stock land and non residential stock houses (including commercial office buildings and industrial plants after the transformation of rental housing) construction of affordable rental housing.
Specifically: the housing leasing enterprise rents the above-mentioned affordable rental housing to individuals, and applies the value-added tax policy stipulated in Article 1 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.
Four, the announcement of the housing rental enterprises, refers to the housing and urban and rural construction departments in accordance with the provisions of the declaration or filing of enterprises engaged in housing rental business.
The standard of specialized large-scale housing leasing enterprises as mentioned in the announcement is: enterprises hold or operate 1 1,000 sets (rooms) or above or have a construction area of 30,000 square meters or above in the city where business 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.