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财税〔2016〕82号各省、自治区、直辖市、计划单列市财政厅(局)、国家税务局、地方税务局,新疆生产建设兵团财务局:经国务院批准,现对继续执行高校学生公寓和食堂的有关税收政策通知如下:一、自2016年1月1日至2018年12月31日,对高校学生公寓免征房产税;对与高校学生签订的高校学生公寓租赁合同,免征印花税。
Finance Bureau [2016] No. 82 Finance Bureau (bureau), State Administration of Taxation, Local Taxation Bureau and Xinjiang Production and Construction Corps Finance Bureau of provinces, Autonomous Regions, Municipality directly under the Central Government, and City under Designation: With the approval of the State Council, The relevant tax policies are as follows: 1. From January 1, 2016 to December 31, 2018, real estate tax will be exempted for university student apartments; stamp tax will be exempted for university student apartment leasing contracts with university students.