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WEB ANNOUNCE:

Support the construction and operation of public rental tax incentives related

From;  Author: Position:Home>Rental Information>

During the construction of public rental space and rent after the completion of the public area of urban land use tax exemption. Management of public rental units involved in the construction of public rental shall be exempt from stamp duty. In other supporting construction of public housing projects rent Room, according to materials issued by the relevant government departments, according to the total building area of public rental floor area ratio shall be exempted from the construction, rental management companies involved in urban land use tax, stamp duty. Management of public rental units of public rental housing as a purchase, Mianzhengqishui, stamp duty; on the lease of public rental lease agreement signed by both parties involved to be exempt from stamp duty. Of enterprises, social organizations and other organizations as a public rental housing for sale of existing homes, and the value added does not exceed 20% of the amount of deduction, exemption from land tax. 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 profits part, granted in the amount of taxable income Net. Made on the operation of 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 advantages Benefits policy. Enjoy the preferential tax policies for public rental is included in 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 established security [2010] 87 document and the 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. The policy since September 27, 2010 since the implementation of the provisional three-year implementation period.