Specific tax regulations for individual rental houses in Beijing (there are many places for rental in different cities)
Individuals who obtain income from renting houses shall separately declare and pay the following taxes and fees according to law: business tax, urban maintenance and construction tax, education surcharge, property tax, urban land use tax, stamp duty and personal income tax (hereinafter referred to as "taxes and fees").
(A) individual rental housing tax provisions
The tax payable for individual rental housing can be calculated and paid in the following ways:
1. Tax calculation by tax: According to the policy, all kinds of taxes are calculated by tax.
The specific provisions are as follows:
(1) Personal income tax shall be levied at the reduced rate of 10% on the income obtained by individuals from renting houses.
(2) Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.
(3) For individual rental housing, the business tax will be halved on the basis of 3% tax rate, and the property tax will be levied at 4% tax rate, and the urban land use tax will be exempted.
(4) Enterprises, institutions, social organizations and other organizations rent residential houses to individuals at market prices, and the property tax is levied at a reduced rate of 4%.
2. Calculation method of comprehensive collection rate: The tax payable is calculated according to the tax burden level of 5 yuan per 100 yuan of taxable income, that is, 5% of actual income.
Among them, the scope of application of the comprehensive levy rate is personal rental housing, and the subletting and subletting behavior in personal rental housing is calculated and paid according to the tax classification method.
When calculating the tax amount according to the comprehensive collection rate of 5%, the tax payment period shall be implemented according to the following provisions:
(1) If the taxpayer collects the rent on a monthly basis according to the lease contract, it shall pay the rent in one lump sum before 10 of the following month.
(2) If the taxpayer collects the rent for several months (years) in one lump sum according to the lease contract, it shall pay the rent in one lump sum before 10 of the following month.
Relevant taxes and fees shall be levied at a comprehensive levy rate of 5%, and the income of the leased house shall include all the price and extra-price fees charged by the lessor to the lessee.
(2) Tax provisions for individuals renting non-housing
Taxes payable by individuals for renting non-housing can be calculated and paid in the following ways:
(1) Tax calculation method: calculate and pay taxes according to the current policy;
(2) Comprehensive collection rate:
If the monthly rental income of individual non-housing rental is above the business tax threshold of our city (inclusive), various taxes and fees, including business tax, urban maintenance and construction tax, education surcharge, property tax, urban land use tax, stamp duty and personal income tax, shall be levied according to the comprehensive collection rate of 12%; If the monthly rental income of individual non-housing rental is lower than the business tax threshold of our city (inclusive), various taxes and fees such as property tax, urban land use tax, stamp duty and personal income tax shall be levied according to the comprehensive collection rate of 7%.
(See Beijing Local Taxation [2004] No.65438 +08 1? Beijing Local Taxation Bureau [2008] No.237 and Finance Bureau [2008] No.24)
[Example 3-32] Zhang Hai, a Beijing resident, rented his house in Dongcheng District to his colleagues. The house covers an area of 60 square meters and the monthly rent is 2000 yuan. The lease term is one year. On August 20th, Zhang Haiyou had legal bills to pay for the repairs of 600 yuan. How much personal income tax should Zhang Hai pay in September?
A: If Zhang Hai chooses to calculate tax by tax, the specific calculation process is as follows:
Business tax payable: 2000×3%×50% = 30 (Yuan)
Urban construction tax payable: 30× 7% = 2. 1 (yuan)
Education surcharge payable: 30× 3% = 0.9 yuan.
Property tax payable: 2000×4% = 80 yuan.
Exempt from stamp duty and land use tax.
The allowable tax deduction when paying personal income tax is 30+2.1+0.9+80 =113 (yuan).
Taxable income: 2000-113-600 =1287 (yuan)
Personal income tax payable: (1287-800) ×10% = 48.7 yuan.
You can figure it out yourself. It mainly depends on whether the company rents staff quarters or other purposes, and whether the property tax should be 12% or 4%.
If you are satisfied, please accept it.