The regional tax offices of guangzhou city and guangzhou city and the third tax subdirectorate of guangzhou city of the national tax administration directorate, the urban and rural housing construction units of the regions:
In follow-up to the provisions of the proclamation of the ministry of finance of the general tax administration of the ministry of housing, urban and rural construction on improving the tax policy on housing rents (no. 24 of 2021), the municipal tax administrations, the municipal housing and urban and rural construction directorates have developed guidelines on the tax credit policy on housing rents for taxes of the city of guangzhou, which are issued to all units for their implementation. If there are problems in implementation, please provide timely responses to the municipal tax administration, municipal housing and urban-rural construction directorates。
Guangzhou city and state tax administration, state tax administration
14 december 2021
Guidelines for the application of tax incentives to taxpayers in guangzhou city on the use of housing leases
In order to further support the development of the market for rental housing in guangzhou city, in accordance with the relevant provisions of the proclamation of the ministry of finance, general directorate of taxation, ministry of housing, urban and rural construction on the improvement of the tax policy on housing rentals (2021 no. 24), the relevant matters, taking into account the actual situation in guangzhou, are as follows:
I. Guidance on vat-related preferential policies for rental housing by housing rental enterprises to individuals
(i) scope of application of taxpayers
Businesses engaged in housing rental operations that are required to report to or file with the municipal, district housing and urban construction sector。
(ii) specific preferential policies
The total rental income from vat to private rental housing in housing rental enterprises is subject to a simple tax method, calculated at a rate of 5 per cent minus 1. 5 per cent, or a general tax method. Small-scale vat taxpayers in housing rental enterprises rent housing to individuals and pay vat at a rate of 5 per cent less than 1. 5 per cent。
In the case of individual rental housing, the above-mentioned simple tax method is applied and paid in advance, less the value added tax at the 1. 5 per cent advance rate。
The above-mentioned vat policy applies mutatis mutandis to the rental of guaranteed rental housing by the housing rental enterprise to individuals on the basis of a certificate of a guaranteed rental housing project, which is built on non-inhabited land and non-inhabited housing (including commercial office housing, rental of industrial plant housing for residential use)。
(iii) access to preferential schemes
Self-declared entitlement, information kept and documented。
(iv) retention allowance
Tenancy contract, letter of certification of a guaranteed rental housing project。
Ii. Guidance on preferential policies for enterprises, social groups and other organizations that rent housing to individuals, specialized housing rental enterprises
(i) scope of application of taxpayers
(c) enterprise units, social associations and other organizations that rent housing to individuals, specialized housing rental enterprises。
(b) standard for specialized, scalable housing rental enterprises: an enterprise owns or operates 1,000 units of rented housing and above, or has an area of 30,000 square metres or more, in the municipality where the business is opened. Depending on the developments in the leasing market, the higher-level downward adjustment criteria are applied to the adjusted standards。
(ii) specific preferential policies
The real estate tax is reduced by 4 per cent for enterprises, social groups and other organizations that rent housing to individuals, specialized housing rental enterprises。
The above-mentioned policy applies mutatis mutandis to the rental of guaranteed rental housing from enterprises, social groups and other organizations to individual, specialized and scalable housing rental enterprises, after obtaining the certificate of a guaranteed rental housing project for the construction of secure rental housing using non-inhabited land and non-inhabited housing stock (including commercial office housing, rental of industrial plant housing for residential use)。
(iii) access to preferential schemes
Self-declared entitlement, information kept and documented。
(iv) retention allowance
Information on the registration of real estate titles, certificates of recognition of guaranteed rental housing projects, rental contracts。
Information-sharing
The municipal, district housing and urban construction sectors shall transmit to the same tax authorities the list of housing rental enterprises in the region, the list of specialized, scalable housing rental enterprises and the certificate of approval of a guaranteed rental housing project, and shall publish and keep up to date the list of housing rental enterprises and specialized, scalable housing rental enterprises。
Taxpayers can access the sunshine renter's website (http://zfcj. Gz. Gov. Cn/ygzf/) for a list of housing rental enterprises, specialized housing rental enterprises。
Relevant filings and applications for project certification
Housing rental enterprises are required to report or file a business opening with the urban and rural housing construction sector of the municipality, district and city, on the website “sunlight rental housing” (http://zfcj. Gz. Gov. Cn/ygzf/), and to submit business opening information through the “opening report” column, as specified in the operational manual for opening reporting。
2. Guaranteed rental housing is built using non-residential land and non-residential housing, and the construction operator can submit a project recognition application through the guangzhou secure rental housing management service platform。
This guidance has been in force since 1 october 2021。
