财政部、国家税务总局日前发布《关于公共租赁住房税收优惠政策的通知》，决定继续对公共租赁住房建设和运营给予税收优惠。其中，对公共租赁住房免征房产税。该通知的执行期限为2016年1月1日至2018年12月31日。
Recently, the Financial Department and State Administration of Taxation published , which decided to continue giving tax preference to establishment and management to public-renting houses, and public-renting houses will be free to pay tax of real estate. And executing time limit is from 1st, Jan, 2016, to 31th, Dec, 2018.
通知明确，我国将对公共租赁住房建设期间用地及公共租赁住房建成后占地免征城镇土地使用税；对公共租赁住房经营管理单位免征建设、管理公共租赁住房涉及的印花税。
The notification ensured that it wouldn’t be necessary for land using during establishing of public-renting houses and land occupation for public-renting houses to pay tax of land utilization. To public-renting houses’ units of operating management, it will be free for them to pay stamp tax which interfered with establishment and management to public-renting houses.
对公共租赁住房经营管理单位购买住房作为公共租赁住房，免征契税、印花税；对公共租赁住房租赁双方免征签订租赁协议涉及的印花税；对企事业单位、社会团体以及其他组织转让旧房作为公共租赁住房房源，且增值额未超过扣除项目金额20%的，免征土地增值税。
If public-renting houses’ units of operating management purchase houses as public-renting houses, it will be free for them to pay stamp and deed tax. To both sides of public-renting houses, it will be free for them to pay stamp tax which was interfered in leasing agreement. To enterprises, public institutions, social groups and other organizations who transfer the possession of old houses as source of public-renting houses, and added values were less than 20% of deductible projects’ sum, it will be free for them to pay increment tax on land value.
通知明确，对符合地方政府规定条件的低收入住房保障家庭从地方政府领取的住房租赁补贴，免征个人所得税；对公共租赁住房免征房产税。对经营公共租赁住房所取得的租金收入，免征营业税。公共租赁住房经营管理单位应单独核算公共租赁住房租金收入，未单独核算的，不得享受免征营业税、房产税优惠政策。
The notification ensured that when low-income families with housing security who were suitable to rules of local government gain supplement of house-renting, it will be free for them to pay individual income tax. To public-renting house, they don’t need to pay tax of real estate. To rental income which was from managing public-renting houses, it will be free to pay business tax. Operating and managing units of public-renting houses are supposed to separately account rental income of public-renting houses, if they don’t separately account, it will be impossible for them to get preference policy of exemption to taxes of managing and real estate.
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发表于 2016-2-15 10:51
