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厦门出台多条硬核措施鼓励出租方为租户减租 可享“房土...

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发表于 2020-6-9 14:54:04 | 显示全部楼层 |阅读模式
厦门网讯 (厦门日报记者 陈泥) 新冠肺炎疫情发生后,我市陆续出台多条硬核措施,鼓励出租方为租户减免房租。市税务局昨日提醒,为小微企业和个体工商户减免房租的房产出租方,可向税务部门申请享受房产税、土地使用税减免优惠“大红包”。
  据税务部门介绍,针对房产出租方的“房土两税”减免优惠主要有三类。
  第一类,对于疫情期间减免租金的大型商务楼宇、商场、市场和产业园区等出租方,若2020年度所减免的租金总额达到或超过2019年度营业收入或2019年末资产总额的20%,可申请免征2020年度房产税(从价计征和从租计征)、土地使用税。
  第二类,符合“2020年2月1日至6月30日期间,纳税人(房产出租方)为从事旅游、会议展览、住宿、餐饮服务的单位或者个体工商户(承租方)累计减免租金不低于一个月租金”这一条件的,对该出租房产及其实际占用的土地,可分别免征2020年上半年的房产税、城镇土地使用税。
  第三类,对于因疫情影响遭受重大损失的其他纳税人,导致缴纳房产税、土地使用税确有困难的,可申请减免全年房产税、土地使用税。
  除上述三种情形外,自2020年3月1日至5月31日,纳税人(房产出租方)为个体工商户(承租方)月减免租金达到或超过该房产正常月租金水平20%的,对该出租房产实际占用的土地,也可予以免征相应月份城镇土地使用税。

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发表于 2020-6-26 17:26:16 | 显示全部楼层

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发表于 2020-7-3 02:36:40 | 显示全部楼层

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发表于 2020-7-4 11:46:25 | 显示全部楼层

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发表于 2020-7-5 01:48:49 | 显示全部楼层

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