Official document on rent reduction and tax exemption in epidemic situation

The National Development and Reform Commission, the Ministry of Housing and Urban-Rural Development, the Ministry of Finance, the Ministry of Commerce, the People's Bank of China, the State-owned Assets Supervision and Administration Commission, the State Administration of Taxation and the General Administration of Market Supervision jointly issued the Guiding Opinions on Further Helping Small and Micro Enterprises and Individual Industrial and Commercial Households in the Service Industry to Alleviate the Housing Rent Pressure in Response to the COVID-19 Epidemic. The Guiding Opinions clarify that the housing rent reduction and deferred payment policy mainly supports small and micro enterprises and individual industrial and commercial households in the service industry with operational difficulties, and gives priority to catering, accommodation, tourism, education and training, housekeeping, cinemas, theaters, beauty salons and other industries that are seriously affected by the epidemic and have operational difficulties. The main policies are: implementing rent reduction and exemption, improving fiscal and taxation preferential policies, increasing financial support and stabilizing the housing rental market.

Legal basis: Article 2 of the Guiding Opinions on Further Helping Small and Micro Enterprises and Individual Industrial and Commercial Households in the Service Industry to Relieve the Rent Pressure in Response to the COVID-19 Epidemic.

(a) to promote the lease of state-owned housing (including state-owned enterprises and government departments, universities, research institutes and other administrative institutions, the same below) for small and micro enterprises and individual industrial and commercial households in the business and service industries, exempt from paying the housing rent for three months in the first half of the year. Sublet and sublet state-owned housing to ensure that the rent-free benefits eventually fall on the lessee.

(two) the lease of state-owned houses owned by the central government (including state-owned houses owned by relevant departments, central enterprises, central universities and research institutes), the implementation of housing rent support policies for small and micro enterprises and individual industrial and commercial households in the service industry. If the rent reduction affects the performance of state-owned enterprises and institutions, it shall be determined according to the actual situation in the assessment.

(3) For small and micro enterprises and individual industrial and commercial households that have difficulties in leasing non-state-owned houses, lessors are encouraged to reduce or postpone the rental of houses on the basis of equal consultation between the two parties, taking into account the actual difficulties of the lessee.