[38 tax reductions in 2022 taxes] ㉙ college student apartment apartment exemption property tax and stamp tax

At present, my country's economic development is facing the contraction of demand, impact, and expected weakening triple pressure. The tax reduction policy is an effective "pressure reduction valve", which helps to stabilize market entities and thereby stabilize the basic economic market. In 2022, the state implements a new combined tax support policy. It provides tax support for market entities, especially small and medium -sized enterprises, individual industrial and commercial households, manufacturing, and special difficulties.

"Tax reduction and fee reduction of 38" columns in 2022, focus on tax reduction and fees related policies, help enterprises and individuals better understand policies, grasp policies, make good use of policies, release policy dividends to the greatest extent, stimulate market vitality, stabilize market confidence in market confidence Essence

Enjoy the subject

Provide accommodation services for college students and collect accommodation fees in accordance with national regulations.

Content

Removal of real estate tax on university student apartments.

For college student apartment rental contracts signed with college students, the stamp duty is exempted.

Policy enforcement period

The execution period is extended to December 31, 2023

Policy basis

"Notice of the General Administration of Taxation of the Ministry of Finance on the Printing Tax Policy of Universities Apartments Apartments" (Cai Tax [2019] No. 14)

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