Recently, China’s Ministry of Finance and the State Taxation Administration jointly issued an announcement extending the preferential tax policies for public rental housing (public housing) until December 31, 2025. This move aims to further support the development of affordable housing, reduce the tax burden on public housing operators, and strengthen the national housing security system.According to the announcement, multiple taxes and fees related to the construction and management of public rental housing will continue to be exempted or reduced. For instance, deed tax is waived when public housing operators purchase residential units for use as public rentals. Additionally, rental income from public housing is exempt from value-added tax (VAT) and property tax. Moreover, enterprises, institutions, social organizations, and other entities that transfer old properties for use as public housing may be exempt from land appreciation tax if the value-added amount does not exceed 20% of the deductible amount.This policy extension reflects the government’s ongoing commitment to addressing housing affordability for low-income groups. It helps stabilize the supply of public rental units and encourages greater participation from private capital in affordable housing projects. It also alleviates fiscal pressure on local governments and advances the goal of ensuring ‘housing for all.’Experts note that while tax incentives alone cannot solve housing shortages, they significantly lower operational costs, enhance the sustainability of public housing projects, and bolster the multi-tiered housing security framework.
近日，财政部、国家税务总局联合发布公告，明确延续实施公共租赁住房（公租房）相关税收优惠政策，执行期限延长至2025年12月31日。这一政策旨在进一步支持保障性住房建设，减轻公租房运营主体的税收负担，促进住房保障体系完善。根据公告，对公租房建设、管理过程中涉及的多项税费继续给予减免。例如，对公租房经营管理单位购买住房作为公租房的，免征契税；对公租房租金收入免征增值税、房产税等。此外，企事业单位、社会团体及其他组织转让旧房作为公租房房源，且增值额未超过扣除项目金额20%的，可免征土地增值税。此次政策延续体现了国家对低收入群体住房问题的持续关注，有助于稳定公租房市场供给，鼓励更多社会资本参与保障性住房建设。同时，也有利于缓解地方政府财政压力，推动实现“住有所居”的民生目标。专家指出，税收优惠虽不能直接解决住房短缺问题，但能有效降低运营成本，提升公租房项目的可持续性和吸引力，为构建多层次住房保障体系提供有力支撑。
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