2. Individuals who rent non-housing with a monthly rental income of less than 30,000 yuan can enjoy the preferential policy of temporarily exempting small and micro enterprises from VAT.
3. Pay urban maintenance and construction tax (urban 7%, county 5%, rural 1%), education surcharge (3%) and local education surcharge (2%) according to the actual value-added tax paid by taxpayers.
4. If the monthly income of individuals renting non-housing does not exceed 654.38+10,000 yuan, education surcharge and local education surcharge shall be exempted.
5. Property tax For individuals renting non-houses, the property tax is levied at the rental income tax rate of 12%.
6. Personal income tax shall be levied at a reduced rate of 20% on the rental income of property obtained by individuals from renting non-housing premises.
Extended data:
Preferential reduction and exemption policies for store value-added tax:
Degenerate tax rate in the design of tax elements. In countries that implement value-added tax, the tax rate is only about 45% in the first grade, 25% in the second grade, and the third grade and the fourth grade decrease in turn, and only a handful of them exceed the fifth grade. The higher the tax rate, the higher the management and compliance costs.
Quite a few examples show that multi-level tax rates increase the cost of taxation and may open the door for tax evaders. In view of the fact that there are many levels of VAT rates at present, it is necessary to take the degenerate tax rate as one of the important tasks of legislation. We can choose a basic tax rate plus a low tax rate and set a low collection rate at the same time.
Pay attention to standardization in tax reduction and exemption. There are few tax-free items of value-added tax in various countries, and they are limited to basic health, education and financial services.
For example, within the EU, the tax exemption for education and health has been gradually abolished; In Australia and New Zealand, the VAT exemption of financial services has also increased restrictions.
China's value-added tax legislation must clean up a large number of temporary transitional measures, further standardize the scope of tax reduction and exemption, and focus on social policies instead of economic policies. Strictly implement the statutory taxation, and fully reflect the rigid constraints of the tax law.
In addition, in the design of value-added tax threshold, we should weigh fairness and efficiency, tax revenue and collection cost.
Baidu encyclopedia-store transaction taxes and fees
People's Daily-VAT legislation should be improved after "VAT reform"