Why does the state give preferential tax policies to college students' apartments?

The reasons for giving preferential tax policies to college apartments in China are as follows:

1, Education Priority: University apartments are residential projects built to meet the housing needs of university teachers, students and other related personnel. By giving preferential tax policies, the state can promote the development of higher education, improve the quality of life of teaching and research personnel, and attract and retain high-quality talents.

2. Nature of public service: The main purpose of college apartments is to provide housing for college teachers, students and their families, not for profit. By giving preferential tax policies, the state reduces the related construction and operation costs and ensures that university apartments can provide public services smoothly. Tax refers to a kind of compulsory fiscal revenue collected by the government from individuals, enterprises or other organizations, and is one of the important sources of national finance, which is used to support the government's operation and provide public services.