جزئیات پیشنهاد جدید وزارت راه برای ساماندهی اجاره مسکن

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مطابق متن پیش نویس لایحه پیشنهادی وزارت راه، اگر مدت قرارداد اجاره از۲ سال کمتر نبوده و افزایش اجاره بها بیشتر از نرخ رشد اجاره بهای اعلامیکمیته ملی تعیین نرخ افزایش اجاره بها نباشد، موجران از ۱۰۰ درصد مالیاتبردرآمد املاک معاف می‌شوند.

به گزارش اقتصادآنلاین، وزارت راه و شهرسازی با توجه به تحولات اخیر دربازار اجاره و نیاز ضروری به مداخله دولت برای حمایت از مستاجرین و نیزتعریف مشوق‌های لازم برای عرضه بیشتر واحدهای استیجاری به بازار اجارهمسکن، پیش‌نویس لایحه «اصلاح تبصره 11 ماده 52 قانون مالیات‌هایمستقیم» را برای بررسی و طی تشریفات قانونی به هیئت وزیران ارائه کردهاست.

موثر نبودن معافیت مالیاتی در نظر گرفته شده در متن فعلی قانون برای کمکبه بازار اجاره مسکن، عرف یکساله بودن قراردادهای اجاره مسکن در کشورایران و عدم تمایل به انعقاد قراردادهای بلندمدت، هزینه های گزاف مالی ازجمله هزینه جا به جایی و انعقاد قرارداد جدید برای مستاجرین و موجرین(مستاجرین هزینه های بیشتری را تقبل می نمایند)، هزینه های غیرمستقیم وهزینه‌های روانی ناشی از جا به جایی محل سکونت برای مستاجرین، اثراتنامطلوب ناشی از نااطمینانی از میزان افزایش اجاره بها بر زندگیمستاجران، تلاش برای فرهنگ سازی و پایه گذاری انعقاد قرارداد بلند مدتاجاره، تشویق به اجاره دادن واحدهای ساخته شده توسط انبوه سازان ازدلایل توجیهی ارائه این لایحه است.

بر اساس این متن پیش نویس، مالکان مجتمع های مسکونی دارای سه واحداستیجاری یا بیشتر که با رعایت الگوی مصرف مسکن بنا به اعلام وزارت راهو شهرسازی ساخته شده یا می شوند یا درآمد هر شخص ناشی از اجارهواحد یا واحدهای مسکونی در تهران تا مجموع 150 مترمربع و در سایرشهرها تا مجموع 200 مترمربع زیربنای مفید، در طول مدت اجاره از100درصد مالیات بردرآمد املاک اجاری معاف می‌باشند، مشروط بر آنکه اولامیزان افزایش اجاره بها بیشتر از نرخ رشد اجاره بهای اعلامی از سوی«کمیته ملی تعیین نرخ افزایش اجاره ‌بها» متشکل از نماینده کمیسیون عمرانمجلس شورای اسلامی، نماینده کمیسون اقتصاد مجلس شورای اسلامی،نماینده وزارت راه و شهرسازی(رئیس کمیته)، نماینده وزارت امور اقتصادی ودارایی(دبیر کمیته)، نماینده شورای عالی استان ها، نماینده اتحادیهمشاورین املاک، نماینده دادستانی کل کشور، نماینده بانک مرکزی و نمایندهسازمان حمایت از مصرف کندگان و تولیدکنندگان، نباشد.

دوماً، حداقل مدت اجاره در قرارداد اجاره واحد مشمول معافیت در هر بارکمتر از دوسال نباشد مگر اینکه مستاجر متقاضی عدم تمدید مدت قرارداداجاره بوده باشد. و سوما یک نسخه قرارداد اجاره (اعم از رسمی یا تنظیمشده در بنگاه معاملات املاک) در زمان ارائه اظهارنامه مالیاتی به اداره امورمالیاتی مربوطه ارائه شود.

این لایحه در حال بررسی در کمیسیون اقتصاد هیئت دولت است.

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