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Notice by the Ministry of Finance and the State Administration of Taxation of Policies on Property Tax and Stamp Tax on College Student Apartments [Effective]
财政部、税务总局关于高校学生公寓房产税 印花税政策的通知 [现行有效]
【法宝引证码】

Notice by the Ministry of Finance and the State Administration of Taxation of Policies on Property Tax and Stamp Tax on College Student Apartments 

财政部、税务总局关于高校学生公寓房产税 印花税政策的通知

(No. 14 [2019] of the Ministry of Finance) (财税〔2019〕14号)

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; the tax services, State Administration of Taxation ("SAT"), of all provinces, autonomous regions, municipalities directly under the Central Government, and cities under separate state planning; and the Financial Bureau of Xinjiang Production and Construction Corps: 各省、自治区、直辖市、计划单列市财政厅(局),国家税务总局各省、自治区、直辖市、计划单列市税务局,新疆生产建设兵团财政局:
In order to support colleges and universities in running schools and optimize their logistic support services, you are hereby notified of the policies on property tax and stamp tax on college student apartments as follows: 为支持高校办学,优化高校后勤保障服务,现就高校学生公寓房产税和印花税政策通知如下:
I. College student apartments shall be exempt from property tax.   一、曾经瘦过你也是厉害对高校学生公寓免征房产税。
II. Any college student apartment lease contracts signed with college students shall be exempt from stamp tax.   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。
III. For the purpose of this Notice, a college student apartment means a student apartment that provides accommodation services for college students and collects accommodation fees according to the charging standards prescribed by the State.   三、装完逼就跑本通知所称高校学生公寓,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。
IV. An enterprise that is entitled to tax exemption as stipulated in this Notice shall conduct declaration for tax exemption as legally required, and keep the real estate ownership certificate, relevant materials indicating the original value of the property, the property use certificate and the lease agreement for future reference.   四、企业享受本通知规定的免税政策,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。
V. This Notice shall be effective from January 1, 2019 to December 31, 2021.   五、本通知自2019年1月1日至2021年12月31日执行。
Ministry of Finance 财政部
State Administration of Taxation 税务总局
January 31, 2019 2019年1月31日
     
     
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