Article 2 These Measures shall apply to the collection and management of individual housing rental tax within the administrative area of this Municipality.
Article 3 The term "individual housing lease" as mentioned in these Measures refers to the act that an individual rents out his own housing or sublets the rented housing according to law, and collects rent from the lessee or obtains other economic benefits.
One of the following acts shall be regarded as individual house leasing:
(a) individuals to invest in housing ownership shares, do not bear business risks, to obtain economic benefits;
(two) individuals to provide housing use rights in the name of joint venture, contract or other, and obtain economic benefits;
(3) Other acts stipulated by laws and regulations.
Article 4 The tax collection and management of individual housing lease shall follow the principles of legal collection, favorable control, convenient tax payment and multi-party cooperation.
Article 5 District, county (city) local tax authorities shall, in accordance with relevant national laws and regulations, collect and manage the individual housing rental tax within their respective jurisdictions, and the subdistrict offices and township (town) people's governments shall accept the collection of individual housing rental tax entrusted by the district, county (city) local tax authorities.
The administrative departments of finance, real estate, price, industry and commerce, public security and the people's governments of districts and counties (cities) shall, according to their respective responsibilities, do a good job in the tax collection and management of individual housing rental.
Article 6 The district and county (city) people's governments shall strengthen the leadership and coordination of the tax collection and management of individual housing rental within their respective jurisdictions.
Article 7 If an individual rents a house and obtains rent or other economic benefits (hereinafter referred to as rental income), he shall be the taxpayer of individual house rental tax, and the taxpayer shall declare and pay taxes according to law.
Eighth any unit or individual has the right to report the failure to declare and pay individual housing rental tax in accordance with the provisions.
After verification, the local tax authorities of the city or district, county (city) shall reward the informants in accordance with the relevant provisions.
Article 9 Individual housing rental tax shall be based on the rental income obtained by taxpayers from renting houses.
Article 10 Individual houses are divided into residential and non-residential houses according to the design purposes recorded in the house ownership certificate. The rental tax on residential and non-residential houses shall be levied at a comprehensive rate in accordance with the relevant provisions of the state.
Eleventh according to the national preferential tax policies and the relevant provisions of the province, the comprehensive collection rate of individual housing rental shall be implemented in accordance with the following provisions:
(a) the monthly rental income of the house is below the business tax threshold, and the comprehensive collection rate is 5%;
(two) the monthly rental income of residential houses is above the business tax threshold, and the comprehensive collection rate is 7%;
(3) If the monthly rental income of non-residential houses is above the business tax threshold, the comprehensive collection rate is 12%.
Twelfth individual housing rental tax in accordance with the following provisions to determine the taxable amount:
Taxable amount = rental income × comprehensive collection rate
Thirteenth taxpayers have one of the following acts, should be in accordance with the rental market where the rental housing is located with reference to the minimum rental price or rental housing rental assessment price to verify the rental income according to law:
(a) the declared rental income is obviously low without justifiable reasons;
(2) If the taxpayer fails to file tax returns within the prescribed time limit, the local tax authorities of the district or county (city) where the house is located shall order him to file tax returns within the time limit, and fail to file tax returns within the time limit;
(three) refusing to provide tax information such as housing lease contracts or agreements to the local tax authorities of the district, county (city), sub-district offices and township (town) people's governments.
The rental appraisal price of the leased house mentioned in the preceding paragraph shall be assessed and determined by the real estate appraisal institution according to law.
Article 14 When a taxpayer signs a house lease contract or agreement with the lessee, the time when the house lease starts as stipulated in the lease contract or agreement shall be the time when the tax obligation occurs; If the taxpayer and the lessee have not signed a house lease contract or agreement, the time when the house is delivered to the lessee for use or the lessor collects the rent shall be the time when the tax obligation occurs.
Article 15 A taxpayer shall, within 15 days of the month following the occurrence of the tax obligation, report and pay the individual house rental tax to the neighborhood office and township (town) people's government where the house is located with the following relevant documents and materials:
(a) identity cards or household registration books and other documents to prove identity;
(two) the certificate of ownership of the house or other valid documents to prove the ownership or use right of the house;
(3) Housing lease contract or agreement.
Article 16 The lessee shall truthfully provide the relevant information of the taxpayer to the local tax department of the district, county (city), subdistrict office and township (town) people's government where the leased house is located.
Seventeenth street offices, township (town) people's governments and their staff who collect individual housing rental tax shall abide by the following provisions:
(a) in accordance with the agreement signed with the entrusted district and county (city) tax authorities, collect individual housing rental tax, declare and remit the tax collected;
(two) in accordance with the provisions of tax laws and regulations for taxpayers to handle the relevant registration procedures, collect individual housing rental tax, and issue tax bills;
(three) the use of computer technology to collect taxes, and the entrusted district, county (city) local tax authorities to achieve information sharing.
(four) to assist the local tax authorities in the implementation of individual housing rental tax registration management, dunning, daily tax inspection, information collection and other work;
(five) establish and improve the rules and regulations of the collection work, formulate internal job responsibilities, and strictly supervise and assess the daily work.
Article 18 The staff of neighborhood offices and township (town) people's governments that levy individual housing rental tax shall handle affairs impartially, be honest and accept supervision according to law.
Nineteenth street offices, township (town) people's governments and their staff members shall not have the following acts when collecting individual housing rental tax:
(a) in any name or form to entrust other units or individuals to collect individual housing rental tax;
(2) Failing to levy, underpaying or over-levying or postponing the levy of taxes;
(three) the backlog, misuse, interception, misappropriation of tax;
(four) the use of any vouchers other than tax tickets to collect taxes.
Article 20 The local tax authorities of cities, districts and counties (cities) shall, according to their management authority, strengthen the supervision and management of the work of entrusting individual houses to rent and collect taxes, regularly or irregularly check the tax collection and ticket use of neighborhood offices and township (town) people's governments, and provide professional guidance and training to neighborhood offices, township (town) people's governments and their staff who collect taxes.
Twenty-first city and district, county (city) financial departments shall provide the necessary financial support for individual housing rental tax commission.
Twenty-second relevant departments and units shall, in accordance with the following provisions, strengthen the management of individual housing rental tax collection and enjoyment of relevant information:
(a) the municipal administrative department of real estate and housing investigates and calculates the reference rental price of the housing rental market in this Municipality, and provides personal housing rental information to the local tax authorities in a timely manner.
(2) The municipal administrative department of price shall, jointly with the municipal administrative department of real estate and housing, release at least 1 time the reference rental price information of this city's housing rental market every six months.
(3) The administrative department for industry and commerce shall incorporate the tax rights and obligations of both parties to individual housing lease into the model text of the housing lease contract; To provide the local tax authorities at the same level with rental information such as the rental price of the business premises of the operators; Inform the local tax authorities at the same level of the unpaid information of individual housing rent found in the industrial and commercial registration and the annual inspection of the operator's business premises.
(IV) The public security department shall investigate and deal with tax-related violations such as tax evasion and refusal to pay taxes according to law, and the public security police station shall regularly provide the local neighborhood offices and township (town) people's governments with personal housing rental information within its jurisdiction.
(5) Where a notarization institution notarizes an individual housing lease contract or agreement, it shall provide relevant information of the individual housing lease contract or agreement to the local tax authorities at the same level in a timely manner.
(six) housing property management units and housing agencies to provide personal housing rental information to the neighborhood offices and township (town) people's governments in a timely manner.
Twenty-third city and district, county (city) local tax authorities regularly organize joint meetings attended by relevant administrative departments to coordinate and solve problems in tax collection and management of individual housing rental in a timely manner.
Twenty-fourth relevant departments and their staff in violation of the provisions of these measures, one of the following circumstances, shall be ordered by the organ giving administrative sanctions or its superior organ to make corrections; If the circumstances are serious, the directly responsible person in charge and other directly responsible personnel shall be held accountable in accordance with the relevant provisions of administrative accountability:
(a) the city price, real estate and residential administrative departments have not announced or not announced the reference rental price of the housing rental market in this city within the time limit;
(two) the financial department of the city, district and county (city) failed to provide the necessary financial support for the tax commission of individual housing rental;
(three) real estate, industry and commerce, public security police station and other departments and institutions did not provide personal housing rental information to the local tax authorities and neighborhood offices and township (town) people's governments.
Twenty-fifth in violation of the provisions of any of the following circumstances, shall be investigated for the legal responsibility of street offices, township (town) people's government and its relevant personnel:
(1) Failing to collect individual housing rental tax or declare or remit tax in accordance with the agreement signed with the entrusted district, county (city) tax department;
(2) Failing to collect, underpaying, overpaying or postponing the collection of taxes;
(3) overstocking, crowding out, withholding or misappropriating taxes;
(four) the use of any vouchers other than tax tickets to collect taxes.
Twenty-sixth taxpayers who violate the provisions of these measures and fail to pay taxes according to law shall be punished by the local tax authorities in accordance with the "People's Republic of China (PRC) tax collection and management law" and other laws and regulations; If a crime is constituted, criminal responsibility shall be investigated by judicial organs according to law.
Twenty-seventh specific provisions on the collection of individual housing rental tax in this Municipality shall be formulated by the local taxation department of this Municipality.
Article 28 These Measures shall come into force on June 1 day, 2065.