The new policy of Chongqing housing rental market has newly issued 3 billion central special funds to fully support it.

In order to accelerate the cultivation and development of the housing rental market, promote the healthy and stable development of the housing rental market, and build a top-level system design to improve the development of the housing rental market. After competitive evaluation, Chongqing was successfully selected as a pilot city for the development of the housing rental market supported by the central government in 20 19, and will receive a special fund of 3 billion yuan from the central government in 20 19-202 1 year. On June 8, 2020, the "Implementation Opinions of the General Office of Chongqing Municipal People's Government on Accelerating the Cultivation and Development of the Housing Leasing Market" was officially promulgated and implemented.

Starting from meeting the housing needs of the masses, this paper puts forward seven implementation suggestions.

The General Office of Chongqing Municipal People's Government emphasized in the "Implementation Opinions of the General Office of Chongqing Municipal People's Government on Accelerating the Cultivation and Development of the Housing Rental Market" (hereinafter referred to as "Implementation Opinions") that under the policy background of accelerating the cultivation and development of the housing rental market, Chongqing attaches great importance to the formulation of implementation opinions.

The "Implementation Opinions" adhere to the positioning that "houses are used for living, not for speculation", take meeting the housing needs of the masses as the starting point, and take the direction of accelerating the establishment of a housing system with multi-agent supply, multi-channel guarantee and simultaneous rent and purchase, and put forward seven major implementation measures, including overall requirements, cultivating market players, optimizing the supply channels of rental housing, improving housing rental services, increasing policy support, and strengthening housing rental management and guarantee measures.

The "Implementation Opinions" clarified the guiding ideology and development goals of the development of the housing rental market in our city; This paper puts forward the policy measures to cultivate market players from five aspects: giving play to the exemplary role of state-owned enterprises, cultivating specialized housing leasing enterprises, supporting the transformation and development of real estate development enterprises, guiding social institutions to participate in the development of rental housing, and supporting and standardizing individual rental housing. This paper puts forward the policy measures of raising rental housing through multiple channels from two aspects: developing rental housing mainly by revitalizing existing housing and building rental housing moderately; This paper puts forward policies and measures to improve the housing rental service from three aspects: clarifying the lease right, stabilizing the lease relationship and developing supporting services. This paper puts forward supporting policies to support the development of rental housing from three aspects: taxation, finance and land.

The "Implementation Opinions" focus on solving five major problems in the development of housing leasing in our city.

In the "Implementation Opinions on Accelerating the Cultivation and Development of the Housing Leasing Market", five major problems are solved, namely, the cultivation of the main body of the housing leasing market in Chongqing, the channels for raising rental housing, tax support policies, housing leasing management services, and the implementation of government responsibilities.

In terms of cultivating the main body of the housing rental market, the "Implementation Opinions" clearly proposes to support state-owned housing rental enterprises to carry out large-scale leasing operations and give play to the leading and exemplary role of state-owned enterprises; Cultivate specialized housing leasing enterprises, encourage enterprises to improve their level, standardize their operations and improve their services through mergers and acquisitions. Give play to the core leading role of housing leasing enterprises in developing and standardizing the housing leasing market; Support and encourage real estate development enterprises to change from a single development and sales model to a simultaneous rental and sales model, which not only increases market supply, but also facilitates the transformation and development of enterprises; Support property service enterprises to expand housing leasing business, and real estate brokerage institutions standardize the provision of housing leasing intermediary services, forming a multi-agent supply situation; We will implement preferential policies to encourage individuals to rent housing, and support individuals to entrust housing rental enterprises and brokerage agencies to rent housing.

On the issue of financing channels for rental housing, the "Implementation Opinions" focuses on revitalizing the use of existing housing, supplemented by new construction. In terms of revitalizing existing housing and developing rental housing, in accordance with the idea of coordinating the implementation of housing rental development pilot, urban renewal, shantytown and old residential renovation projects, state-owned enterprises and institutions are encouraged to introduce or entrust professional housing rental enterprises to transform into rental housing. Support and guide individuals to entrust housing rental agencies to rent long-term idle housing. For the stock of public rental housing, we can introduce or entrust specialized housing rental enterprises to rent for the society.

Encourage real estate development enterprises to hold some houses for a long time in new commercial housing projects or use their existing houses to develop rental housing. Encourage housing rental enterprises to raise rental housing through shanty towns and old communities. For commercial, office and other non-residential houses that have been completed and accepted but have not been sold or left idle, after full demonstration, they can be converted into rental housing (only for rent and not for sale) or supporting public service facilities; Reconstruction should meet the requirements of building and fire protection, and the land use period, use and floor area ratio remain unchanged. After the adjustment, the prices of water, electricity and gas will be implemented according to local residents' standards.

In terms of moderately building rental housing, the "Implementation Opinions" clearly stated that according to urban development and housing demand, new rental housing should be included in the housing development plan and the annual housing land supply plan, and the scale of rental housing construction should be reasonably determined; Industrial parks and new industrial projects are allowed to use industrial land, and rental housing is built in accordance with the prescribed proportion. In industrial parks where the existing public rental housing cannot meet the demand, the proportion of supporting land or buildings can be appropriately increased to develop rental housing. In areas where commercial and business gathering, transportation hubs, schools and other housing rental needs are concentrated but the housing stock is insufficient, support the supply of rental housing land and vigorously support the development of rental housing at rail transit stations.

In terms of tax support policies, support the development of the housing rental market to the greatest extent. According to the tax support policies for housing leasing issued by the state, the Implementation Opinions clearly implement the relevant policies of "increasing the value of the camp", and leasing enterprises will enjoy the relevant tax incentives for modern service industries according to law. Real estate brokerage agencies provide housing rental brokerage services, and the value-added tax rate of 6% is applicable according to the brokerage services. For housing rented to individuals at market prices, the property tax will be levied at a reduced rate of 4%.

For individual rental housing, the value-added tax is levied at a reduced rate of 1.5%; The rental income from renting real estate to other individuals in the form of one-time rent collection can be shared equally within the corresponding lease term. If the monthly rental income after sharing does not exceed 654.38 million yuan, it will be exempted from value-added tax. Personal income tax is levied at the reduced rate of 10% on the obtained rental income, property tax is levied at the rate of 4%, and urban land use tax is exempted; Lease contracts signed by individuals for renting or renting houses are exempt from stamp duty. Give full play to the dividend of individual tax reform, and the housing rental expenses incurred in Chongqing due to the lack of self-owned housing can be included in the special additional deduction of personal income tax according to regulations.

To solve the problem of housing rental management service, the development and standardization of housing rental market can not be separated from a good business environment, standardized market order, full market competition and prudent and inclusive market supervision. According to the above-mentioned basic principles and the relevant requirements of the state on developing and standardizing the housing rental market, the "Implementation Opinions" put forward six opinions on housing rental management services. The first is to establish a comprehensive service platform for housing rental information. Provide housing verification, information release, credit information inquiry, credit evaluation and other services, and gradually realize the docking of the comprehensive service platform of housing rental information with the information systems of relevant management departments such as comprehensive management; The second is to improve the management system, implement a unified housing lease contract text, implement the lease contract filing, the opening report of housing lease enterprises and the filing of real estate brokers, and build a long-term mechanism for housing lease management. The third is to strengthen the management of leasing enterprises, establish credit files of housing leasing business entities, strengthen leasing supervision, severely investigate and deal with business behaviors such as "AG pays low" and "Long-term receipt and short-term payment", and set up a supervision account for leasing funds. The fourth is to strengthen the management of rental housing, clarify the basic requirements for the use of rental housing, strictly enforce fire regulations, prohibit acts such as selling on behalf of rent and withdrawing rent after sale, and actively report the tenant information to the public security department. Fifth, strict financial business management, clear that the housing lease loan business should be based on the housing lease contract signed and filed online, and strictly control the loan amount and duration. The sixth is to play the role of industry self-discipline.

In solving the problem of implementing government responsibilities, the Opinions of the General Office of the State Council on Accelerating the Cultivation and Development of the Housing Rental Market (Guo Ban Fa [2016] No.39) clearly stated that "the urban people's government shall take overall responsibility for the management of the housing rental market within its administrative area". The Opinions of the Ministry of Housing and Urban-Rural Development and other six ministries and commissions on rectifying and standardizing the order of the housing rental market (Jian Gui [20 19] 10) further clarifies that "the city government bears the main responsibility for rectifying and standardizing the order of the housing rental market". At the same time, the development of housing rental market in our city, the revitalization and utilization of existing houses, urban renewal, shantytowns and old residential areas are implemented and promoted as a whole, and the district and county governments need to take the lead in overall planning.

In this regard, the "Implementation Opinions" also clearly pointed out that "the governments of all districts and counties (autonomous counties) should implement territorial responsibilities, accelerate the cultivation and development of the housing rental market, and strengthen the management of the housing rental market within their respective administrative areas", and the relevant municipal departments should * * * promote the development of the housing rental market, strengthen supervision of the housing rental market according to their duties, and crack down on illegal housing rental activities according to law.

It is of great significance to cultivate and develop the stable and healthy development of the housing rental market.

Since the 18th National Congress of the Communist Party of China, the state has attached great importance to the development of the housing rental market. The Opinions of the General Office of the State Council on Accelerating the Cultivation and Development of the Housing Leasing Market (Guo Ban Fa [2016] No.39) and the Notice of the Ministry of Housing and Urban-Rural Development and other nine ministries on Accelerating the Development of the Housing Leasing Market in Large and Medium-sized Cities with Net Population Inflow (F.J. [20 17] 153) have been issued successively. The Ministry of Housing and Urban-Rural Development and other six ministries and commissions' Opinions on Rectifying and Standardizing the Order of the Housing Rental Market (Jian Gui [20 19] 10) and other documents clearly require that all localities and departments should fully understand the great significance of accelerating the cultivation and development of the housing rental market, study and formulate specific implementation measures, implement their work responsibilities, and ensure the orderly progress of all work.

In 20 19, Chongqing was fortunate to be successfully selected as a pilot city supported by the central government to develop the housing rental market. During the period of 20 19-202 1, Chongqing will receive strong support from the central special fund of 3 billion yuan. On June 8, 2020, the Chongqing Municipal People's Government formulated the "Implementation Opinions on Accelerating the Cultivation and Development of the Housing Rental Market" to scientifically use this special fund from the central government.