As a part of the service industry, housing lease involves the paid allocation and transfer of the right to use the house and the sale and lease of the ownership of the house. In the accounting treatment of rental expenses, when the house is used for production, the rental expenses are included in the production cost; When it is used for office, it is included in the management expenses; When used for sales, it is included in operating expenses. Housing rental companies are managed by government construction (real estate) departments and market supervision and management departments to ensure the standardized operation of the industry. In addition, when the house leasing company is established, it needs to go through relevant administrative procedures, such as business license and seal engraving, so as to conduct business legally.
Economic impact of housing lease:
1, affecting the housing market: as an important part of the housing market, housing leasing can adjust the relationship between housing supply and demand and affect the price and rent level;
2. Promote employment: the housing leasing industry provides a large number of employment opportunities, including real estate agency, property management, maintenance and other positions;
3. Promote economic growth: the development of housing leasing industry can drive the growth of related industrial chains, such as furniture, home appliances, decoration and other industries;
4. Increase government tax revenue: In the process of house leasing transaction, the government can increase fiscal revenue by collecting relevant taxes and fees;
5. Improve living conditions: Housing leasing provides people with flexible living choices and helps to improve living conditions and quality of life.
To sum up, as a part of the service industry, housing leasing involves the paid allocation and transfer of the right to use the house, the sale and lease of the ownership of the house, and classifies the leasing expenses according to their uses. The house leasing company is managed by the government construction department and the market supervision and management department to ensure the standardized operation of the industry and handle relevant administrative procedures to conduct business legally.
Legal basis:
Urban real estate management law
second
This Law shall be observed in obtaining the land use right of real estate development land and engaging in real estate development, real estate transaction and real estate management on the state-owned land within the urban planning area of People's Republic of China (PRC). The term "houses" as mentioned in this Law refers to buildings and structures such as houses on land. The term "real estate development" as mentioned in this Law refers to the construction of infrastructure and houses on the land that has obtained the right to use state-owned land in accordance with this Law. Real estate transactions mentioned in this Law include real estate transfer, real estate mortgage and house lease.