Traditional Culture Encyclopedia - Hotel accommodation - Heavy! Shenzhen plans to introduce a lease guide price, so that the lease will achieve zero tax rate by the end of 2023.

Heavy! Shenzhen plans to introduce a lease guide price, so that the lease will achieve zero tax rate by the end of 2023.

On July 4th, Shenzhen issued the Opinions on Regulating the Housing Leasing Market and Stabilizing the Housing Leasing Price (Draft for Comment) (hereinafter referred to as the Opinions) for public consultation.

The Opinions put forward six major policy measures, including increasing the supply of rental housing through multiple channels and standardizing the behavior of the housing rental market, including establishing a filing system for the main body of the housing rental industry, comprehensively implementing the system of information collection, registration or filing of rental contracts, and establishing a system of issuing housing rental guidance prices.

The "Opinions" also proposed that if an individual signs a contract on the government leasing platform and the rent is not higher than the guidance price, the zero tax rate will be implemented before the end of 2023.

Measures 1

Increase the supply of rental housing through multiple channels;

? In 2022, there will be no less than 300,000 sets of rental housing.

The "Opinions" propose to increase the supply of rental housing through multiple channels, and strive to raise 600,000 sets of various types of housing through new construction by 2022, with no less than 300,000 sets of rental housing.

Increase the intensity of new construction. Increase the supply ratio of rental housing land in new construction land; In new commercial housing, the supply ratio of self-sustaining rental housing is not less than 30% in principle; In newly-added talent housing, housing-type commercial housing and public rental housing, the overall supply ratio of rental housing is not less than 50% in principle; The upper limit of land area for supporting the construction of administrative office and living service facilities for industrial projects in the industrial park is increased from 7% of the total land area of the project to 15%, and the new part is mainly used for the construction of rental housing and public rental housing. ?

Explore the use of market mechanisms to increase the supply of rental housing through government subsidies and purchase of services; Give play to the leading and leading role of large-scale professional housing leasing enterprises, encourage relevant enterprises or institutions with financial strength and good credit to carry out self-sustaining housing leasing business, and allow non-real estate enterprises to obtain land use rights according to law, and use them for public rental housing construction under the premise of conforming to the plan and unchanged ownership; Make use of existing land such as old urban residential areas and villages, land that has not been approved for construction, and land returned by land requisition to promote the development and construction of rental housing.

Revitalize existing housing and increase the supply of rental housing. Support enterprises and institutions to use their own houses and supporting dormitories that meet the requirements to raise rental housing; Support housing leasing enterprises, collective economic organizations and original villagers to provide rental housing through comprehensive renovation of villages in cities; Explore measures to revitalize all kinds of vacant housing and increase the supply of rental housing.

Measure 2

Standardize the behavior of housing rental market;

Do not apply for new signing or renewal on the government leasing platform.

Will the information collection of housing lease contracts be taxed according to regulations?

In view of the outstanding problems such as the disorderly price increase in the housing rental market and the disorderly development of the industry, the Opinions put forward the following normative measures:

Establish a filing system for the main body of the housing leasing industry, and clarify the filing conditions and processes of housing leasing enterprises. Commercial entities engaged in housing leasing business shall apply for filing procedures within 30 days from the date of implementation of this opinion or the date of obtaining a business license.

We will fully implement the system of information collection, registration or filing of housing lease contracts, and implement online signing of lease contracts. Formulate a unified model text of the housing lease contract in the whole city, and both parties to the lease shall strictly perform the contract within the contract period; The lessor shall not unilaterally raise the rent, deduct the deposit at will or collect fees under various excuses; The lessee shall reasonably use the house and indoor facilities according to the contents and requirements agreed in the contract and pay the rent on time.

Resolutely implement the goal of stabilizing rent and controlling rent, establish a system for issuing housing rental guidance prices, and improve rent transparency. Strengthen the demonstration role of large-scale and specialized housing leasing enterprises in stabilizing housing leasing prices, and guide enterprises to lease housing at a price not higher than the rental guidance price. Give play to the policy transmission effect and accelerate the pilot work of commercial housing leasing characterized by "controlling increment and stabilizing lease period"

Housing leasing enterprises will lease their houses to individuals, and handle the information collection, registration or filing of newly signed or renewed housing leasing contracts on the government housing leasing transaction service platform. If the rent is not higher than the rental guidance price, the value-added tax collection rate will be appropriately reduced; For individuals who collect, register or record the newly signed or renewed housing lease contract information on the government housing lease transaction service platform, and the rent is not higher than the rental guidance price, the comprehensive collection method will be adopted for taxation, and the comprehensive collection rate will be 0% before the end of 2023.

From September 30, 2009 to September 30, 2065438, if individuals and enterprises fail to collect, register or record the newly signed or renewed housing lease contract information on the government housing lease transaction service platform, or the rent is higher than the rental guidance price, they will be taxed according to the current regulations, and the tax payable in the past will be traced back according to law.

Strengthen the supervision of the transaction information and behavior of leasing enterprises, intermediaries and individuals, establish a housing leasing integrity supervision system, record the bad credit information of leasing enterprises, intermediaries and individuals, and incorporate it into the credit information sharing platform according to regulations, and publicize it to the public in a timely manner. The "blacklist" system of rental housing management shall be implemented, and the rental housing that does not meet the safety standards as determined by the relevant competent authorities shall not be rented.

Measure 3

? Standardize the large-scale transformation and lease operation of villages in cities;

? Collective economic organizations or their members shall not be induced.

Dissolve the lease contract in advance and expel the lessee?

Large-scale leasing of villages in cities has improved the environment of villages in cities and promoted the large-scale development of leasing market, but it did lead to the rent increase after the transformation and the expected rent increase in surrounding areas. To this end, the Opinions put forward from different angles to strengthen the guidance for the large-scale transformation of urban villages, reasonably set the entry threshold for leasing enterprises, and promote the large-scale transformation of urban villages in an orderly manner through planning guidance, overall planning and price guidance. At the same time, the leasing company is required to give priority to meeting the leasing needs of the original tenants, set reasonable prices according to the guiding standards of leasing prices, and strictly implement the water and electricity prices set by the government.

According to the Opinions, if a company enters a village in the city for large-scale transformation, the leasing enterprise should directly sign an agreement with the collective economic organization or its members, and should give the original lessee more than three months to move out. It is not allowed to induce the collective economic organization or its members to terminate the lease contract or expel the lessee in advance by raising the rent.

Measure 4

Give full play to the role of housing rental transaction service platform;

? Provide services such as house inspection, house inspection, house selection, contract signing and filing.

? One-stop public service?

Accelerate the improvement of the function of the housing rental transaction service platform, realize the full coverage of rental housing, the full opening of rental links and the full inclusion of public services.

Through the housing rental transaction service platform, the payment of housing, housing, housing selection, signing, filing, rent, utilities and other expenses can be realized. , to realize the identification of false housing, and provide one-stop public services such as residence permit processing, point admission, point entry, housing provident fund withdrawal, housing rental subsidies, tax incentives, and rental consultation. Individuals who apply for preferential housing policies such as rental subsidies to relevant government departments must complete information collection, registration or filing on the government housing rental trading service platform.

Strengthen the informatization construction of housing leasing, and realize the functions of data sharing, housing verification, real person authentication, transaction statistics, market monitoring and complaint handling. Through the interconnection of the housing rental transaction service platform with the business systems of relevant government departments and relevant market entities, a long-term mechanism for the housing rental transaction service platform to simultaneously release the relevant information of the city's housing rental will be established.

Measure 5

Increase the support of housing lease policy;

Support insurance funds to participate in rental housing construction

Referring to the existing or planned documents and policies of the state and our city, the Opinions put forward policy measures from four aspects: strengthening the construction of leasing legal system, innovating land transfer methods, improving preferential tax policies, and increasing financial support for the housing rental market, which has brought strong support to the development of the housing rental market.

Accelerate the construction of the legal system of housing leasing, revise and improve the Regulations on the Administration of Rental Housing in Shenzhen and the Measures for the Supervision of Real Estate Market in Shenzhen, start the legislative work on the management of housing leasing market, and bring the operation and management of various housing leasing markets into the legal track.

To improve the land supply mode of commercial housing, we can adopt such transfer methods as "limited land price, competitive land price, competitive talent housing or public rental housing area" and "limited land price, competitive land price, competitive self-sustaining rental housing area". To improve the land supply mode of rental housing, we can sell it by bidding, auction and hanging, and the rental price of housing can be used as a precondition for the sale. The transfer price of leased housing land can be charged by stages or years according to the regulations.

Further improve the housing rental tax policy, reduce the current property tax policy of enterprises renting houses to individuals by 4%, and expand it to enterprises renting houses to specialized large-scale housing rental enterprises; Further optimize tax payment services, improve tax payment efficiency, and fully implement various preferential tax policies related to housing leasing and housing leasing operations.

Increase financial support for the housing rental market and support the issuance of development and construction loans to newly-built rental housing; Support the issuance of operating loans to housing leasing enterprises with self-sustaining properties; Support enterprises to issue corporate credit bonds such as special bonds for rental housing for rental housing construction and self-sustaining operation; Support insurance funds to participate in the construction of rental housing; Support commercial banks and financial leasing companies to issue special financial bonds for housing leasing.

Measure 6

Strengthen the order rectification of the housing rental market;

Severely crack down on contract fraud, drive up rent,

Deducting the deposit, violently expelling the lessee and other illegal acts.

The "Opinions" put forward rectification measures from three aspects: cracking down on illegal leasing, strengthening the supervision of leasing loans and encouraging complaints and reports of illegal leasing, and strived to effectively crack down on market chaos and protect the legitimate rights and interests of both leasing parties with the help of special rectification actions in the housing leasing market.

Strengthen the rectification of the housing rental market order, and combine the special action of "eliminating evils" to severely crack down on illegal acts such as contract fraud, overlord clauses, driving up rents, deducting deposits, breaking off group rents, bullying the market, and violently expelling tenants; Leasing companies, intermediaries and individuals who fail to record and publicize relevant information and publish false houses and false advertisements will be severely punished and publicly exposed according to the law, and illegal information will be included in the credit information sharing platform.

It is strictly forbidden for intermediaries and housing leasing enterprises to provide products and services for illegal leasing through self-financing or cooperation with other institutions; The amount of housing rental consumer loans is not higher than the amount agreed in the lease contract, the loan period is not longer than the lease term agreed in the lease contract, the loan funds can only be included in the housing tenant's account, and the housing lease contract shall not be embedded with the relevant contents of housing rental consumer loans; It is strictly forbidden to issue long-term and large personal housing rental consumer loans; Lending institutions should strengthen the use and risk monitoring of housing rental consumer loans to prevent misappropriation, embezzlement and blind leverage risks. For housing leasing enterprises that collect retail houses and rent them out (light asset strategy), banks may not issue loans, and may not raise funds and leverage through trust channels and financial instruments.

Encourage the lessee and all sectors of society to use the "12345" hotline to complain and report the illegal acts of leasing enterprises, intermediaries and individuals; Give full play to the positive role of the Municipal Consumer Council and housing rental industry organizations in protecting consumers' legitimate rights and interests and regulating industry behavior; We will severely crack down on the behavior of relevant institutions and individuals who fabricate and exaggerate facts, speculate on rising rents, and use online media such as WeChat official accounts to spread false information, causing adverse social impact.

As of July 2004, 65438+ collected opinions and suggestions.

The relevant person in charge of the Municipal Housing and Urban-Rural Development Bureau said that Shenzhen, as a mega-city with a large net inflow of population and high commodity housing prices, standardizing the development of the housing rental market conforms to the requirements of the decision-making and deployment of the CPC Central Committee and the State Council and the housing rental pilot work of the Ministry of Housing and Urban-Rural Development, and meets the housing and residential needs of Shenzhen, which is a major livelihood project for Shenzhen to live and live.

The person in charge said that in view of the new situations and new problems that have emerged since the pilot work of housing leasing was carried out, in order to highlight the people's livelihood attributes of leased housing and achieve "stable rent and stable expectations", the Municipal Housing and Construction Bureau took the lead in drafting the Opinions on Regulating the Housing Leasing Market to Stabilize the Housing Leasing Price (draft for comments) (hereinafter referred to as the Opinions), and put forward a number of policies and measures to further standardize the behavior of the Shenzhen leasing market and promote the stable and healthy development of the Shenzhen housing leasing market. In the next step, according to the national deployment requirements, Shenzhen will improve the housing rental market system, improve the relevant laws and regulations on housing rental, and improve the fiscal and taxation policies to promote the healthy and stable development of the housing rental market.

In order to ensure the scientific and democratic decision-making, we will fully solicit opinions from all walks of life from today. Relevant units and people from all walks of life can give feedback in the following ways before July 18 and July19. The relevant competent departments will fully absorb the opinions and suggestions from all walks of life, further revise and improve the opinions, and strive to publish and implement them as soon as possible.

(1) Submit opinions online through the "Interactive Communication-Public Opinion Collection-Collection Theme" column of the portal website of Shenzhen Housing and Construction Bureau.

(2) Send the letter of soliciting opinions to Room 40 1, Design Building, No.8 Zhenhua Road, Futian District, Shenzhen (postal code: 5 1803 1), and please mark the words "normative documents for soliciting opinions" on the envelope.

(3) Send the comments to :fdcyc@zjj.sz.gov.cn by email.