In order to encourage the development of affordable housing, the province has enlarged its measures-housing leasing enterprises that reach a certain scale will enjoy tax incentives.

654381October 9 evening news, according to the report of yunnan net, the relevant departments in Yunnan have issued the Notice on Relevant Matters Concerning the Implementation of Preferential Tax Policies for Housing Leasing (hereinafter referred to as the Notice), which clarified the standards of specialized large-scale housing leasing enterprises in Yunnan Province.

The reporter of the National Business Daily noted that in July this year, the Ministry of Finance and other three departments issued the Announcement on Improving the Taxation Related to Housing Leasing (hereinafter referred to as the Announcement), which clarified the preferential tax policies of relevant leasing enterprises. Yunnan was the first province to introduce and implement relevant policies after the announcement.

Enterprises that develop and operate rental housing will receive tax support.

The Notice clarifies the enterprise standards for enjoying preferential policies. Relevant enterprises can enjoy specific tax incentives as long as they hold or operate 500 sets (rooms) or more of rented houses or have a construction area of10.5 million square meters or more in the opening report or filing.

The reporter of National Business Daily noticed that the corporate tax incentives for developing affordable housing in Yunnan are mainly concentrated in three dimensions: value-added tax, property tax (a more market-oriented "landlord tax") and simple tax system.

According to the notice, small-scale taxpayers of value-added tax in housing leasing enterprises rent their houses to individuals and pay value-added tax at the tax rate of 5% minus 1.5%.

General taxpayers of value-added tax in housing leasing enterprises can choose to apply simple tax calculation method to calculate and pay value-added tax at the tax rate of 5% minus 1.5%, or they can choose to apply general tax calculation method to calculate and pay value-added tax.

If the housing leasing enterprise applies the above simple tax calculation method to individual rental housing and pays in advance, the value-added tax will be paid in advance at the reduced rate of 1.5%.

For enterprises, institutions, social organizations and other organizations to rent housing to individuals and specialized large-scale housing leasing enterprises, the property tax will be levied at a reduced rate of 4%.

According to the Notice of Yunnan Provincial Taxation Bureau on Matters Related to the Collection and Management of Personal Income Tax on Individual Rental Houses in early 2020, since 200211,individuals have rented their own houses or rented houses to lessees in Yunnan Province, and their rental income or other income is 10% of "property rental income".

Lu Peng, an industry insider who once worked as a manager and housekeeper of long-term rental apartments in TOP 10 housing enterprises, calculated an account for the reporter. Take the monthly rent of 8,500 yuan as an example (only "property tax" is reduced). 340 yuan probably pays taxes under the New Deal (due to tax reasons, the actual tax paid may be slightly less). If it was 10% before, it would be every month.

As for how much benefit this policy can bring to enterprises in the industry, Lu Peng thinks it is difficult to specify, but overall, it is more beneficial to enterprises.

"This can't be refined, because the preferential rate of policies varies from place to place, but I think the preferential treatment for enterprises is quite large. Of course, the premise is that other cities also implement this policy. We can make a rough calculation. Take Vanke as an example. Last year, the operating income of long-term rental apartments was 2.54 billion yuan, with a total opening of 65.438+0.424 million. The net interest rate of long-term rental apartments that do well in the general industry is about 654.38+02%-654.38+05%, so Vanke's long-term rental apartments are about 3.05.

In addition, people in the industry generally believe that the management department can alleviate practical problems such as housing difficulties through taxation and other means, which is conducive to expanding and cultivating the housing rental market.

Regarding the policy of encouraging the development of affordable housing in Yunnan, Yan Yuejin, research director of the think tank center of Yiju Research Institute, told the reporter of National Business Daily that "this policy has many tax reductions, including value-added tax reduction and property tax reduction, which is largely beneficial to enterprises and renters".

Yan Yuejin believes that for enterprises involved in renting houses, many enterprises have experienced great operating pressure in the past two years, even much thunder and little rain, and tax relief can alleviate the operating pressure of these small and medium-sized enterprises and improve their profitability. As long as there is profit space, it will naturally attract more enterprises and funds and enhance the enthusiasm of enterprises to supply affordable rental housing to the market.

The reporter inquired about the data of the National Bureau of Statistics and found that in the past decade, among the 16 provincial cities and autonomous prefectures under the jurisdiction of Yunnan, only Kunming, Xishuangbanna, Dehong, Nujiang and Lijiang maintained a positive population growth.

In addition, according to Kerui data, in the first three quarters of this year, the real estate supply in Kunming, the capital of Yunnan, was12,299,700 square meters, and the transaction volume was10,542,400 square meters, and the market performance declined. The supply and turnover decreased by 33.44% and 17.62% respectively compared with last year.

Expand the supply of affordable housing in many places.

In fact, in addition to encouraging enterprises to develop affordable housing in Yunnan, it has become common sense for cities to expand the supply of affordable housing market.

Since the beginning of this year, many cities, including Shenzhen, Shanghai, Beijing, Guangzhou and Xiamen, have successively issued opinions on accelerating the development of affordable rental housing.

Shanghai proposed to build 400,000 sets (rooms) of affordable rental housing during the 14th Five-Year Plan period, accounting for about 40% of the total housing supply.

Guangzhou proposed to raise various housing units 13 1000 during the Tenth Five-Year Plan period, including 600,000 affordable rental units, accounting for 45%; .

Beijing will use collectively operated construction land and non-residential stock housing to build rental housing into the standardized management of affordable rental housing;

In this year's government work report, Shenzhen proposed that in 20021year, Shenzhen will build and raise 80,000 sets of public housing and renovate and raise more than 654.38+10,000 sets of rental housing.

Xiamen issued the "Opinions on Accelerating the Development of Affordable Rental Housing", which clearly provides policy support from four aspects: increasing land policy support, implementing tax and fee support policies and central subsidy funds support policies, improving financial policy support, and simplifying the approval process.

Xiaobo Liu, a senior financial commentator, told the National Business Daily that the general law followed by the property market in China in the future can be summarized as one sentence: "There is a market at the high end, support at the middle end and security at the low end", which is also often mentioned by many government departments. The establishment of this multi-level and multi-level housing supply system will be beneficial to the healthy development of the commercial housing market.

Wang Ping, who applied for the third phase of Longyueju in Shenzhen, told reporters that the house he is renting now is affordable housing (public rental housing) in Shenzhen, which is quite cost-effective. The rent is only 30% of the house in the same lot. The monthly rent of the two-bedroom and one-bedroom house he lives in is about 1 100 yuan.

Wang Ping told reporters that his unit will have about 20-30 affordable housing places every year, but the applicants are required to be deep-seated and live in their own homes. He applied for it himself, and employees will be allocated according to the order of points after registration.

But if there is no such internal quota, we can only wait on the principle of "first come, first served" in the market. "For enterprises with internal quotas, each district in Shenzhen is different. ZTE and Huawei are on the list, and schools, hospitals and other institutions are also on the list. The government has set aside a part of public rental housing as a' talent room' to give them targeted rent. " Wang Ping told reporters.

Another Sun Xin, who also applied for affordable housing in Shenzhen, told reporters, "Although there are more and more batches of affordable housing in Shenzhen every year, the number of applicants is increasing and the difficulty is getting bigger and bigger. I applied in September 2065438+2009, and the affordable housing released by Nanshan has also been submitted and is still waiting. " Sun Xin also revealed that one of his colleagues has not applied for it for five years.

Receipt of application for affordable housing in Shenzhen, courtesy of the interviewee.

Alleviate the difficulty of renting houses for young people in big cities

An industry insider pointed out that the improvement of local rental policies and tax relief for related enterprises can not only benefit participating enterprises, but also play a good role in "lubricating" the rental difficulties of urban young people. "Although it may take a long time, at least the momentum has come out and the problem of young people renting houses in big cities is being solved."

"You may not believe it, it is difficult to recruit technical posts in our company. I think the rental cost in Shenzhen is too high. In contrast, talents with such technical positions are more willing to go to Suzhou and Chengdu. As far as I know, there are many technical posts in the industry that return to Changsha. " The secretary-general of a listed company in Shenzhen electronic information industry told reporters.

Recently, the reporter found that the problems reflected by most respondents who rented houses can be summarized into two points. First, renting a house is difficult and expensive, and the intermediary commission is high in the rent-seeking stage; Second, after moving in, you will encounter some bad things from the second landlord.

Photo courtesy of respondents in Xiasha Village, Futian District, Shenzhen

Chen Ming, a renter who wants to rent a two-bedroom apartment in Futian District, Shenzhen, told reporters, "It's too much trouble to look at the house now, and the commission is still very high. I have seen several houses in Xiasha Village, Futian District these days. The rent below the fourth floor is basically more than 4,000 yuan, and the intermediary has to charge an intermediary fee ranging from 30% to 50% at a time, which is too expensive. "

In the view of Li, chief researcher of Guangdong Housing Policy Research Center, the preferential policies given to enterprises in various places are a good focus for "solving the outstanding housing problems in cities", which can not only cultivate the market confidence of the long-term rental industry, but also allow more market players to participate in this industry, and the support of cities for the industry in terms of land and taxation can play a role of "four or two".