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Ministry of Finance issued preferential tax policies for public rental
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On support for public rental housing construction and operation of the notice on tax incentives

Tax [2010] 88

Provinces, autonomous regions, municipalities, separately listed cities (bureaus) and local taxation, Tibet, Ningxia, Qinghai Province (autonomous regions) State Administration of Taxation, the Finance Bureau of Xinjiang Production and Construction Corps:

According to the State Council "on the promotion of stable and healthy development of the real estate market notice" (Guo Ban Fa [2010] 4), "the State Council on firmly to curb housing prices in some cities, the notice" (Guo Fa [2010] 10 ) and the Ministry of Housing and Urban seven departments "on accelerating the development of guidance of public rental housing" (Jian-Bao [2010] 87) Spirit, is on public rental housing (hereinafter referred to as public rental) construction and operation of the relevant tax policy notice as follows:

First, the construction of public rental space and rent after the completion of the public area of urban land use tax exemption. In other housing projects in supporting the construction of public rental, according to materials issued by the relevant government departments, according to public rental construction area shall be exempted from the proportion of the total construction area of construction, management of public rental involved in urban land use tax.

Second, the construction of public rental management of public rental units shall be exempt from stamp duty involved. In other housing projects in supporting the construction of public rental, according to materials issued by the relevant government departments, according to public rental construction area shall be exempted from the ratio of the total construction area of construction, management of public rental stamp duty involved.

Third, the management of public rental housing as a public rental flats to buy, Mianzhengqishui, stamp duty; on the lease of public rental lease agreement signed by both parties involved to be exempt from stamp duty.

Fourth, enterprises, social organizations and other organizations of public rental housing as a transfer of existing homes, and the value added does not exceed 20% of the amount of deduction, exemption from land tax.

Fifth, enterprises, social organizations and other organizations donated as public rental housing, in line with the tax laws and regulations, donor spending within 12% of the total annual profit part is permitted to be deducted from taxable income.

Sixth, the operator made public rental rental income, exempt from sales tax, property tax. Public rental housing, rental income and other operating income should be accounted for separately, not accounted for separately, and not exempt from sales tax, property tax incentives.

Seven, to enjoy the preferential tax policies is included in the public rental provinces, autonomous regions, municipalities, and cities Municipal People's Government of Xinjiang Production and Construction Corps and the approval of the public rental development plans and annual plans, and in accordance with the construction of Paul [2010] No. 87 and City and county governments to develop specific management approach to the management of public rental. Does not meet the above conditions also may not enjoy the public rental tax incentives.

Eight of these policies from the date of implementation of self-culture, the implementation of the provisional period of three years after the expiry of the policy of public rental construction and operation under the conditions of the contents to be improved.


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