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Notice of the Ministry of Finance and State Administration of Taxation on Tax Policies on Low-rent Housing, Economically Affordable Housing and Lease of Housing
(No. 24 [2008] of the Ministry of Finance)
The finance departments (bureaus), offices of the State Administration of Taxation, and local taxation bureaus of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning, and the Finance Bureau of Xinjiang Production and Construction Corps,
For the purposes of implementingSeveral Opinions of the State Council on Solving Housing Difficulties of Urban Low-income Families (No. 24 [2007] of the State Council) and promoting the establishment of the system of low-rent housing and economically affordable housing and the development of the housing lease market, you are hereby notified of the following tax policies upon approval of the State Council,
| | 财政部、国家税务总局关于廉租住房经济适用住房和住房租赁有关税收政策的通知
（财税[2008]24号）
各省、自治区、直辖市、计划单列市财政厅（局）、国家税务局、地方税务局，新疆生产建设兵团财务局：
为贯彻落实《国务院关于解决城市低收入家庭住房困难的若干意见》（国发[2007]24号）精神，促进廉租住房、经济适用住房制度建设和住房租赁市场的健康发展，经国务院批准，现将有关税收政策通知如下：
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I. Tax policies on supporting the construction of low-rent housing and economically affordable housing
| | 一、支持廉租住房、经济适用住房建设的税收政策
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(1) The income of a low-rent housing business management entity from lease of low-rent housing to the guarantee objects at a price as prescribed by the government is exempted from business tax and real estate tax.
| | （一）对廉租住房经营管理单位按照政府规定价格、向规定保障对象出租廉租住房的租金收入，免征营业税、房产税。
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(2) The land used for construction of low-rent housing, economically affordable housing as well as the land used by a low-rent housing business management entity for construction of low-rent housing to be rented to the guarantee objects at a price as prescribed by the government is exempted from urban land use tax.
Where a developer builds low-rent housing included in an economically affordable housing or commercial housing project or builds economically affordable housing in a commercial housing project, if it can provide pertinent materials issued by the government organ, it may be exempted from the urban land use tax on the basis of the ratio between the construction area of the low-rent housing or of the economically affordable housing and the total construction area.
| | （二）对廉租住房、经济适用住房建设用地以及廉租住房经营管理单位按照政府规定价格、向规定保障对象出租的廉租住房用地，免征城镇土地使用税。
开发商在经济适用住房、商品住房项目中配套建造廉租住房，在商品住房项目中配套建造经济适用住房，如能提供政府部门出具的相关材料，可按廉租住房、经济适用住房建筑面积占总建筑面积的比例免征开发商应缴纳的城镇土地使用税。
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(3) Where an enterprise, public institution, social group or any other organization transfers old housing as a source of low-rent housing or economically affordable housing and the added value does not exceed 20% of the project amount, it is exempted from land value added tax.
| | （三）企事业单位、社会团体以及其他组织转让旧房作为廉租住房、经济适用住房房源且增值额未超过扣除项目金额20％的，免征土地增值税。
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(4) A low-rent housing or economically affordable housing business management entity is exempted from the stamp tax on relevant low-rent housing or economically affordable housing and a tenant of low-rent housing or buyer of an economically affordable housing is exempted from the pertinent stamp tax.
．．．．．． | | （四）对廉租住房、经济适用住房经营管理单位与廉租住房、经济适用住房相关的印花税以及廉租住房承租人、经济适用住房购买人涉及的印花税予以免征。
开发商在经济适用住房、商品住房项目中配套建造廉租住房，在商品住房项目中配套建造经济适用住房，如能提供政府部门出具的相关材料，可按廉租住房、经济适用住房建筑面积占总建筑面积的比例免征开发商应缴纳的印花税。
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