New comprehensive support policy for taxes and fees

1. Further improve the land support policy.

2. Simplify the approval process.

3. Give central subsidy funds to support.

4. Reduce the tax burden.

5. Implementation of civil water and electricity prices.

6. Further strengthen financial support.

Legal basis:

General Office of the State Council issued Opinions on Accelerating the Development of Affordable Rental Housing III. Support policy

(1) Further improve the land support policy.

1. Large cities with net population inflow and cities determined by provincial people's governments can explore the use of collectively operated construction land to build affordable rental housing on the basis of respecting the collective wishes of farmers and with the consent of the city people's government; Should support the use of urban areas, close to industrial parks or convenient transportation areas of collective construction land to build affordable rental housing; Rural collective economic organizations can build and operate affordable rental housing through self-construction, joint venture and shareholding; The right to use the collective operating construction land for the construction of affordable rental housing can be mortgaged.

2. In big cities with net population inflow and cities determined by the provincial people's government, with the consent of the urban people's government, the land that enterprises and institutions have legally obtained the right to use can be used to build affordable rental housing, and the land use can be changed without paying the land price, and the original allocated land can continue to be allocated; Allow land users to build their own or cooperate with other market entities to build and operate affordable rental housing.

3. With the consent of the city people's government, in big cities with net population inflow and cities determined by provincial people's governments, the upper limit of land area for supporting the construction of administrative office and living service facilities in industrial parks can be increased from 7% of the total land area of the project to 15%, and the upper limit of construction area can be increased accordingly. The increase is mainly used for the construction of dormitory-type affordable rental housing, and the construction of complete sets of commercial housing is strictly prohibited; Encourage the concentration of land area or construction area corresponding to the supporting proportion of industrial projects in industrial parks, and unify the construction of dormitory-type affordable rental housing.

4. Idle and inefficient use of commercial offices, hotels, factories, warehouses, scientific research and education and other non-residential stock houses, with the consent of the city people's government, are allowed to be converted into affordable rental houses on the premise of conforming to the planning principles, unchanged ownership, meeting safety requirements and respecting the wishes of the masses; During the period of being used as affordable rental housing, the nature of land use will not be changed and the land price will not be paid back.

5. Large cities with net population inflow and cities determined by provincial people's governments should increase the supply ratio of affordable rental housing land in residential land according to the principle of job-residence balance. In the preparation of the annual residential land supply plan, it is necessary to list the rental housing land plan separately, giving priority to all, mainly in industrial parks and surrounding areas, near rail transit stations, and key urban construction areas, and guiding urban residents to integrate with people, land and housing; The land for affordable rental housing can be supplied by means of transfer, lease or allocation, in which the rental price and adjustment method of affordable rental housing can be used as preconditions for transfer or lease, allowing the transfer price to be collected in installments. New ordinary commodity housing projects can be equipped with a certain proportion of affordable rental housing, and the specific proportion and management measures are determined by the municipal and county people's governments. Encourage the construction of a certain proportion of affordable rental housing in the subway superstructure.

(2) simplify the examination and approval procedures. All localities should streamline the approval items and links of affordable rental housing projects, build a rapid approval process, and improve the efficiency of project approval. Using non-residential stock land and non-residential stock houses to build affordable rental housing, the municipal and county people's governments can organize relevant departments to jointly review the construction plan, and after issuing the confirmation letter of affordable rental housing project, the relevant departments can go through the procedures of project establishment, land use, planning, construction and fire control. For projects that do not involve the change of land ownership, existing land use procedures and other materials can be used as land certification documents, and land use procedures are no longer needed. Explore the integration of project construction permit and construction permit. Implement joint acceptance of relevant parties.

(3) Support the central subsidy funds. The central government subsidizes the construction of eligible affordable rental housing through existing funding channels.

(4) Reduce the tax burden. Comprehensive use of taxes and fees to increase support for the development of affordable rental housing. Using non-residential stock land and non-residential stock houses to build affordable rental housing, after obtaining the confirmation letter of affordable rental housing project, the preferential tax policies such as housing rental value-added tax and property tax shall be applied mutatis mutandis. Free of supporting fees for urban infrastructure for affordable rental housing projects.

(five) the implementation of civil water and electricity prices. Using non-residential stock land and non-residential stock houses to build affordable rental housing, after obtaining the confirmation letter of affordable rental housing project, the prices of water, electricity and gas shall be implemented according to the residents' standards.

(6) Further strengthen financial support.

1. Increase credit support for the construction and operation of affordable rental housing, and support banking financial institutions to provide long-term loans to self-sustaining entities of affordable rental housing in a market-oriented manner; In accordance with the principles of legal compliance, risk control and commercial sustainability, loans are provided to housing leasing enterprises that rebuild existing houses and form non-proprietary affordable rental housing. Improve the loan statistics suitable for affordable rental housing and treat it differently when implementing real estate credit management.

2. Support banking financial institutions to issue financial bonds and raise funds for affordable rental housing loans. Support enterprises to issue corporate bonds, corporate bonds, non-financial corporate debt financing instruments and other corporate credit bonds for the construction and operation of affordable rental housing. Enterprises that hold and operate affordable rental housing with sustained and stable cash flow can use real estate mortgage as a means of credit enhancement and issue housing lease guarantee bonds. Support commercial insurance funds to participate in the construction of affordable rental housing in accordance with the principle of marketization.