announcement
medium
2023-09-28
Announcement on Continuing the Property Tax and Stamp Duty Policies for University Student Apartments
财政部 税务总局关于继续实施高校学生公寓房产税、印花税政策的公告
财政部
mof
This joint announcement from the Ministry of Finance and the State Taxation Administration continues the implementation of property tax and stamp duty exemptions for university student apartments to support higher education institutions and optimize their logistical services.
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财政部 税务总局公告2023年第53号<br>
为继续支持高校办学，优化高校后勤保障服务，现将高校学生公寓房产税和印花税政策公告如下：<br>
一、对高校学生公寓免征房产税。<br>
二、对与高校学生签订的高校学生公寓租赁合同，免征印花税。<br>
三、本公告所称高校学生公寓，是指为高校学生提供住宿服务，按照国家规定的收费标准收取住宿费的学生公寓。<br>
四、纳税人享受本公告规定的免税政策，应按规定进行免税申报，并将不动产权属证明、载有房产原值的相关材料、房产用途证明、租赁合同等资料留存备查。 <br>
五、本公告执行至2027年12月31日。<br>
特此公告。<br>
财政部 税务总局<br>
2023年9月22日
Topics
higher education
tax policy
student housing
Metadata
| Publisher | 财政部 |
| Site | mof |
| Date | 2023-09-28 |
| Category | subsidy |
| Policy Area | 税收优惠 |
| CMS Category | 政策发布 |
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