If an individual rents a house with a monthly rental income of more than 1 10,000 yuan (including 1 10,000 yuan), the approved levy rate is 6.88%. If the monthly rental income is more than 10000 yuan (including 10000 yuan), the approved levy rate is 6.88%. Details are as follows. According to the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection (hereinafter referred to as the Law on the Administration of Tax Collection) and its detailed rules for implementation, the tax policy issues related to personal transfer and lease of real estate in our district are hereby announced as follows: 1. Tax policy issues related to personal transfer of real estate (1) Individuals can provide complete and accurate vouchers and materials and accurately calculate the original value of the house and other reasonable expenses when transferring taxable real estate. Those who meet the requirements and have complete information can enjoy relevant tax concessions according to the provisions of the tax law. (2) If an individual cannot provide a complete and accurate proof of the original value of the house and cannot accurately calculate the original value of the house and other reasonable costs and expenses, the approved collection shall be carried out in accordance with the provisions of Article 35 of the Tax Administration Law: 1 Individual transfer of housing, the approved levy rate is 6.6%. In which: business tax is 5%, urban maintenance and construction tax is 0.35%, education fee is 0. 15%, local education fee is 0. 1%, and personal income tax is 1%. 2. If individuals transfer real estate such as shops, the approved levy rate is 12.6365%. Including: business tax 5%, urban maintenance and construction tax 0.35%, education surcharge 0. 15%, local education surcharge 0. 1%, land value-added tax 5%, stamp duty 0.0305% and personal income tax 2%. (a) business tax, urban maintenance and construction tax, education surcharge, property tax, urban land use tax, stamp duty, personal income tax and other taxes and fees, individuals can provide relevant documents and information, accurate accounting of income, costs and expenses, should be levied according to law. Those who meet the requirements and have complete information can enjoy relevant tax concessions according to the provisions of the tax law. (2) If individuals are unable to provide relevant vouchers and materials for renting taxable real estate, and their income, costs and expenses cannot be accurately calculated, they shall be assessed and levied in accordance with the provisions of Article 35 of the Tax Administration Law: 1. Personal rental housing, the monthly rental income is below 1 10,000 yuan, and the approved levy rate is 5%. Including: property tax 4%, personal income tax 1%. 2. If the individual rents the house and the monthly rental income is above 1 10,000 yuan (including 1 10,000 yuan), the approved levy rate is 6.88%. In which: business tax 1.5%, urban maintenance and construction tax 0. 105%, education surcharge 0.045%, local education surcharge 0.03%, property tax 4% and personal income tax 1.2%. 3. If individuals rent shops and other real estate, and the monthly rental income is below 10000 yuan, the approved levy rate is 5.6%. Including: property tax 4%, personal income tax 1.5%, stamp duty 0. 1%. 4. If individuals rent shops and other real estate, and the monthly rental income is above 1 ten thousand yuan (inclusive), the approved levy rate is 11.7%. Including: business tax 5%, urban maintenance and construction tax 0.35%, education surcharge 0. 15%, local education surcharge 0. 1%, stamp duty 0. 1%, property tax 4% and personal income tax 2%. Three. Regarding other policy issues (1) If the location of the property leased by the taxpayer does not fall within the scope of property tax and urban land use tax, the corresponding property tax and urban land use tax may not be levied according to law. (2) Taxpayers who transfer or lease real estate shall not enjoy preferential tax policies except as provided in this article. (3) This announcement shall come into force as of 20 14 1. Articles 2, 3 and 4 of the Notice of the Local Taxation Bureau of the Autonomous Region on Improving the Tax Administration of the Real Estate Industry (GF [2008] 164), Article 1 of the Notice of the Local Taxation Bureau of the Autonomous Region on Defining Certain Tax Policies (GF [2009] 183) and, The Supplementary Notice of the Local Taxation Bureau of the Autonomous Region on the Tax Administration of the Real Estate Industry (Gui Di Shui Zi [2009] No.88) and the Announcement of the Local Taxation Bureau of the Autonomous Region on the Tax Policy of Individual Transfer of Real Estate and Rental Housing (Announcement 1 1) shall be abolished at the same time.