Rent invoice, when paying rent, you should go to the tax bureau to issue rent invoice and pay taxes. When the company rents a house, if the lessor is an individual and can't issue an invoice, the unit must go to the tax bureau to open it, and then it can be recorded. If it doesn't invoice, it can't be recorded, that is, it pays less tax.

First, the information needed for invoicing.

When issuing rent invoices, you should bring your personal ID card, the contract or agreement between the two parties, the written certificate issued by the payer and the relevant materials required by the competent tax authorities to issue rent invoices to the local tax authorities where the house is located.

2. Taxes paid on behalf of invoicing

(a) individual rental housing should pay the following taxes and fees:

According to Caishui [2008] No.24 document:

1. Property tax: calculated and paid at 4% of rental income.

2. Business tax: calculated and paid by halving the tax rate of 3%.

3. Urban maintenance and construction tax and education surcharge: business tax 10% is calculated and paid.

4. Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

5. Exemption from urban land use tax.

6. Exemption from stamp duty