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财政部、国家税务总局最近联合下发了《关于调整住房租赁市场税收政策的通知》,通知内容有三点:一是对按政府规定价格出租的公有住房和廉租住房,包括企业和自收自支事业单位向职工出租的单位自有住房;房管部门向居民出租的公有住房;落实私房政策中带户发还产权并以政府规定租金标准向居民出租的私有住房等,暂免征收房产税、营业税。二是对个人按市场价格出租的居民住房,其应缴纳的营业税暂减按3%的税率征收,房产税暂减
The Ministry of Finance and the State Administration of Taxation recently jointly issued the “Circular on Adjusting the Tax Policy for Housing Leasing Market”. The notice contains three points: First, public housing and low-rent housing rented at government-prescribed prices, including enterprises and self- The public housing units rented by the government departments to the residents should be exempted from the temporary exemption of real estate tax due to the implementation of the private housing policy of renting back the property right with the government and stipulating the rent standard set by the government. Sales tax. The second is for individuals living in rental housing market prices, the business tax should be temporarily levied at the rate of 3% levy, property tax temporarily reduced