Study On Tax And Fee Conditions For Promoting Long-term Rental Of Housing

Under the macro background of building a housing system with both purchase and rent,this paper uses case study method to analyze the tax burden of micro-enterprises from the perspective of long-Rent apartment operators,and then puts forward some suggestions to promote long-term rent from the perspective of taxation.Based on the analysis of the current situation of the housing rental market,this paper argues that the main problems of the supply side of the housing rental market in China are the gross gap and structural defects.However,the lack of effective supply and structural mismatch are due to the low institutional penetration of the housing rental market,which is only 2%.The fundamental reason for the low institutional penetration is that the rental return rate of the rental market is too low.Higher tax burden may be one of the reasons for lower returns.On the basis of the above analysis,the author conducted a survey on two parents' rental apartments in Hangzhou under the guidance of their tutors.Long-rent apartments operated in the form of light assets have zero value-added tax burden due to the stable input sources of upstream landlords,decoration companies and furniture companies.In terms of tax and additional aspects,urban construction tax,education tax and stamp tax are almost zero.They only need to bear enterprise income tax,with a comprehensive tax burden rate of 3.41%.Therefore,this paper argues that the tax burden of long-Rent apartments with light assets model is low,and there is no need to give tax preferences.Contrasted with the light assets model,the heavy assets model is the heavy assets model.The author of this paper investigates the state-owned enterprises that have taken the first leased land in Hangzhou.It takes 17 years for the heavy assets project to achieve profitability and 34 years for the investment to be recovered.In terms of tax burden,the lighter asset model pays more property tax,stamp tax and urban land use tax.At the initial stage of project operation,the comprehensive tax burden rate is about 12%.In order to break through the siege of the heavy assets model,enterprises can adopt the separation of ownership and management rights to reduce the overall real estate tax burden.On the part of the government,enterprises operating with heavy assets should be given tax incentives.Specifically,enterprises should make it clear that they lease houses to individuals for residential use and levy real estate tax at a 4% tax rate;allow annual deduction of land price in VAT taxable income;incorporate long-Rent apartments into the industry of "two exemptions,three halves",and implement a high depreciation rate for long-Rent apartments with heavy assets;Special tax incentives for Real Estate Investment Trusts(REITs).