2022Since 2000, our country has introduced a lot of preferential tax policies, and also extended a lot of preferential policies. Today I will share with you a preferential policy about students. The discount is aimed at taxpayers who operate university student housing, and includes property tax and stamp duty.

This discount exempts college student apartments from real estate tax; The college student apartment rental contract signed with college students is exempt from stamp duty.

Like renting out a student apartment to a student,1The rent per year is2000yuanRMB. Then, if the property tax is levied from rent, the tax to be paid is:

2000yuan*12%=240Yuan.

If the number of apartment rentals increases, property taxes will rise further.

But now according to the preferential policy, the relevant property tax is completely exempted.

Related policies: Notice of the Tax Administration of the Ministry of Finance on the Stamp tax Policy of college student apartment Property Tax (2019:14Announcement of the Ministry of Finance on Extending the Period of Implementation of Some Preferential Tax Policies (2022Annual regulation4No.)

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