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Announcement of the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development on Relevant Tax and Fee Policies for Government-Subsidized Housing

Document Number：Announcement No. 70 [2023] of the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development
Date Issued：09-28-2023
Effective Date：10-01-2023

Announcement of the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development on Relevant Tax and Fee Policies for Government-Subsidized Housing
财政部、税务总局、住房城乡建设部关于保障性住房有关税费政策的公告

(Announcement No. 70 [2023] of the Ministry of Finance, the State Taxation Administration, and the Ministry of Housing and Urban-Rural Development)
（财政部、税务总局、住房城乡建设部公告2023年第70号）

For the purpose of advancing the building of government-subsidized housing, relevant tax and fee policies are hereby announced as follows:
为推进保障性住房建设，现将有关税费政策公告如下：

I. The land used for the building of government-subsidized housing projects shall be exempt from urban land use tax. Operating and management entities of government-subsidized housing, government-subsidized housing, and purchasers of government-subsidized housing shall be exempt from relevant stamp tax.
　　一、对保障性住房项目建设用地免征城镇土地使用税。对保障性住房经营管理单位与保障性住房相关的印花税，以及保障性住房购买人涉及的印花税予以免征。

Government-subsidized housing that are built in support of commercial housing and other development projects may be exempt from urban land use tax and stamp tax according to the relevant documents issued by government departments and the proportion of the building area of the government-subsidized housing to the total building area.
在商品住房等开发项目中配套建造保障性住房的，依据政府部门出具的相关材料，可按保障性住房建筑面积占总建筑面积的比例免征城镇土地使用税、印花税。

II. An enterprise, public institution, social group, or any other organization shall be exempt from land value-added tax if it transfers old buildings as a source of government-subsidized housing and the value added does not exceed 20% of the amount of deductions.
　　二、企事业单位、社会团体以及其他组织转让旧房作为保障性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。

III. An operating and management entity of government-subsidized housing shall be exempt from deed tax if it repurchases government-subsidized housing and continues to use the housing as a source of government-subsidized housing.
　　三、对保障性住房经营管理单位回购保障性住房继续作为保障性住房房源的，免征契税。

IV. The deed tax on the purchase of government-subsidized housing by individuals shall be levied at the reduced tax rate of 1%.
　　四、对个人购买保障性住房，减按1%的税率征收契税。

V. A government-subsidized housing projects shall be exempt from all administrative fees and governmental funds, including construction fees for air defense basements, urban infrastructure fees, education surcharges, and local education surcharges.
　　五、保障性住房项目免收各项行政事业性收费和政府性基金，包括防空地下室易地建设费、城市基础设施配套费、教育费附加和地方教育附加等。

VI. Government-subsidized housing projects eligible for preferential tax and fee policies shall be determined according to the scope set by the people's government of each city. The housing and urban-rural development department of the people's government of each city shall promptly provide the information on government-subsidized housing projects and operating and management entities of government-subsidized housing and other relevant information within its region to the finance department and tax administration at the same level.
　　六、享受税费优惠政策的保障性住房项目，按照城市人民政府认定的范围确定。城市人民政府住房城乡建设部门将本地区保障性住房项目、保障性住房经营管理单位等信息及时提供给同级财政、税务部门。

VII. A taxpayer enjoying the tax or fee preferences specified in this Announcement shall file an application and undergo the relevant formalities in accordance with the applicable provisions.
　　七、纳税人享受本公告规定的税费优惠政策，应按相关规定申报办理。