There will be a guide price for renting a house, and it can be tax-free if it is compliant.

At 5pm on July 4th, Shenzhen Housing and Construction Bureau issued the Opinions on Standardizing the Housing Rental Market and Stabilizing the Housing Rental Price (Draft for Comment) in official website, and publicly solicited opinions from the whole society before July14th. The "Opinions" put forward six major policy measures, such as increasing the supply of rental housing through multiple channels and standardizing the behavior of the housing rental market. It is worth mentioning that the Opinions suggest that if an individual signs a contract on a government leasing platform and the rent is not higher than the guidance price, a zero tax rate will be implemented before the end of 2023.

Measures 1

Increase the supply of rental housing through multiple channels, and lease at least 30% of new commercial 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 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.

The "Opinions" propose to increase the supply of rental housing through government subsidies and purchase of services; 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 for public rental housing construction according to law under the premise of conforming to the planning 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.

Measure 2

Standardizing the housing rental market behavior will formulate a unified lease contract for the whole city.

In view of the outstanding problems such as the random increase of rents in the housing rental market and the disorderly development of the industry, the Opinions propose to establish a filing system for the main body of the housing rental industry, and commercial entities engaged in housing rental business should 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, implement online signing of lease contracts, and formulate a unified model text of housing lease contracts in the city.

Establish a housing rental guidance price release system to guide enterprises to rent housing not higher than the rental guidance price. 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.

Measure 3

Standardize the large-scale transformation and leasing operation of villages in cities, and give priority to meeting the leasing needs of original tenants.

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" proposes to strengthen the guidance of large-scale transformation of urban villages from different angles and promote large-scale transformation of urban villages in an orderly manner. 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, score points and enjoy one-stop service.

The "Opinions" propose to speed up the improvement of the function of the housing rental transaction service platform. 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.

Measure 5

Increase the support of housing rental policy and start the legislation of housing rental market management.

The "Opinions" propose to revise and improve the "Several Provisions on the Management of Rental Houses in Shenzhen" and the "Measures for the Supervision of the Real Estate Market in Shenzhen", start the legislative work on the management of the housing rental market, and bring the management of various housing rental markets into the track of the rule of law.

The "Opinions" suggest that to improve the supply mode of commercial housing land, we can adopt such transfer methods as "limited land price, competitive land price, competitive talent housing or public rental housing area", "limited land price, competitive land price and competitive self-sustaining rental housing area"; To improve the supply mode of leased housing land, we can sell it by bidding, auction and hanging, and the rental price of the house 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 for enterprises to rent housing to individuals by 4%, and expand it to enterprises to rent housing to specialized large-scale housing rental enterprises.

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. It is strictly forbidden to "add leverage" for renting illegal houses.

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.

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.