Learn in one article: What tax benefits can be enjoyed by relocation for poverty alleviation?

The relevant income of the relocated poor people is exempt from personal income tax

Enjoyers

The relocated poor people are exempted from personal income tax

Preferential content

Before December 31, 2025, the relocated poor people will receive housing construction subsidies, demolition and reclamation incentive funds and other monetary compensation related to relocation and relocation in accordance with regulations. Poverty alleviation and relocation housing are exempted from personal income tax.

Enjoyment Conditions

Relocation poverty alleviation and relocation projects, relocated poor people, relevant resettlement housing and other information shall be determined by the competent authority for relocation and poverty alleviation.

Policy Basis

1. "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Relocation of Poverty Alleviation" (Caishui [2018] No. 135) Article 1 (1) Item

2. Article 3 of the "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" (No. 6, 2021)

Relocated poor people have obtained Resettlement housing is exempt from deed tax

Enjoiers

Relocation of poor people for poverty alleviation

Preferential content

From January 1, 2018 to On December 31, 2025, the resettlement housing obtained by the relocated poor people in accordance with the regulations will be exempted from deed tax.

Enjoyment Conditions

Relocation poverty alleviation and relocation projects, relocated poor people, relevant resettlement housing and other information shall be determined by the competent authority for relocation and poverty alleviation.

Policy Basis

1. "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Relocation of Poverty Alleviation" (Caishui [2018] No. 135) Article 1 (2) Item

2. "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" (2021 No. 6)

3. "The Ministry of Finance and the State Administration of Taxation Announcement on the Convergence of Preferential Policies after the Implementation of the Deed Tax Law (No. 29, 2021)

The implementation entities of relocation poverty alleviation and relocation projects are exempt from deed tax and stamp tax when acquiring construction land

Enjoy Subject

The implementation subject of the relocation poverty alleviation project

Preferential content

Before December 31, 2025, the implementation subject of the relocation poverty alleviation project (hereinafter referred to as the project Implementing entities) who acquire land for construction of resettlement housing are exempt from deed tax and stamp tax.

Enjoyment Conditions

1. Information such as relocation projects, project implementation entities, relocated poor people, and relevant resettlement housing shall be determined by the competent department for relocation work.

2. When supporting the construction of resettlement housing in commercial housing and other development projects, the deed tax related to the resettlement housing land that should be exempted shall be calculated based on the proportion of the resettlement housing construction area to the total construction area, as well as the project implementation Subject related stamp duty.

Policy Basis

1. "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Relocation of Poverty Alleviation" (Caishui [2018] No. 135) Article 2 (1) Item

2. "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" (2021 No. 6)

3. "The Ministry of Finance and the State Administration of Taxation Announcement on the Convergence of Preferential Policies after the Implementation of the Deed Tax Law (No. 29, 2021)

The implementation entities and project units of relocation poverty alleviation projects are exempt from stamp duty

Enjoying entities< /p>

The implementation entity of the relocation poverty alleviation project (hereinafter referred to as the project implementation entity) and the project unit

Preferential content

Before December 31, 2025, the construction of resettlement housing The stamp tax that should be paid by the project implementing entities and project units during the distribution process will be exempted.

Enjoyment Conditions

1. Information such as relocation projects, project implementation entities, relocated poor people, and relevant resettlement housing shall be determined by the competent department for relocation work.

2. For the construction of supporting resettlement housing in commercial housing and other development projects, the stamp tax related to the project implementation entity and project unit that should be exempted shall be calculated based on the proportion of the resettlement housing construction area to the total construction area.

Policy Basis

1. "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Relocation of Poverty Alleviation" (Caishui [2018] No. 135) Article 2 (2) Item

2. Article 3 of the "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" (No. 6, 2021)

Relocation of housing land for poverty alleviation Exemption from urban land use tax

Enjoying subject

Relocation poverty alleviation relocation project implementation subject (hereinafter referred to as the project implementation subject), project unit

Preferential content

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Before December 31, 2025, urban land use tax will be exempted from land used for relocation and housing for poverty alleviation.

Enjoyment Conditions

1. Information on relocation projects, project implementation entities, relocated poor people, relevant resettlement housing and other information shall be determined by the competent department for relocation work.

2. If supporting resettlement housing is built in commercial housing and other development projects, the urban land use tax related to the resettlement housing land that should be exempted shall be calculated based on the proportion of the resettlement housing construction area to the total construction area.

Policy Basis

1. "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Relocation of Poverty Alleviation" (Caishui [2018] No. 135) Article 2 (3) Item

2. Article 3 of the "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" (No. 6, 2021)

Implementation entities of relocation poverty alleviation projects The purchase of resettlement housing is exempt from deed tax and stamp tax

Enjoying subject

The implementation subject of the relocation poverty alleviation and relocation project (hereinafter referred to as the project implementation subject)

Preferential content

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Before December 31, 2025, project implementation entities who purchase commercial housing or repurchase affordable housing as resettlement housing will be exempted from deed tax and stamp tax.

Enjoyment conditions

Relocation poverty alleviation and relocation projects, project implementation entities, relocated poor people, relevant resettlement housing and other information shall be determined by the competent authority for relocation and poverty alleviation.

Policy Basis

1. "Notice of the Ministry of Finance and the State Administration of Taxation on Preferential Tax Policies for Relocation of Poverty Alleviation" (Caishui [2018] No. 135) Article 2 (5) Item

2. "Announcement of the Ministry of Finance and the State Administration of Taxation on Extending the Implementation Period of Some Preferential Tax Policies" (2021 No. 6)

3. "The Ministry of Finance and the State Administration of Taxation Announcement on Issues Concerning the Convergence of Preferential Policies after the Implementation of the Deed Tax Law (No. 29, 2021)