对中低收入家庭购买和使用住房实行税收优惠。对符合住房保障条件的社会中低收入家庭在购买和使用住房时实行减免契税和印花税;对从事政府定价的廉租房经租的业主和物业管理企业实行房产税、营业税和所得税等的减免;而对于中低收入家庭出租自有住房收入,其家庭年收入在当地社会平均家庭收入水平2倍以下的可以减免出租住房收入应缴的全部税收。 To low-income families to buy and use of housing tax incentives. Low-income families who meet the requirements for housing security shall enjoy deed tax relief and stamp duty on low-income families who purchase and use housing; implement tax reductions on property tax, business tax and income tax for property owners and property management enterprises engaged in government-priced low-rent housing; For low-income families rent their own housing income, the annual income of their families in the local community average household income less than 2 times the rent can be exempted from rental income for all taxes.