When the rental price is 2000 yuan, the taxes payable by the lessor for renting the house every month include:
(1) business tax: monthly rental income ×3%/2, that is, 2000×3%/2=30 yuan;
(2) Urban construction tax: business tax ×( 1% or 5% or 7%) (in urban areas, the tax rate is 7%; In counties and towns, the tax rate is 5%; If the location is not in a city, county or town, the tax rate is1%; Foreigners and Hong Kong, Macao and Taiwan personnel are not required), which is 30×7%=2. 1 yuan according to urban standards;
(3) Education surcharge: business tax ×3% (not levied on foreigners and Hong Kong, Macao and Taiwan personnel), that is, 30×3%=0.9 yuan;
(4) Local education surcharge: business tax × 1%, that is, 30× 1%=0.3 yuan;
(5) Property tax: monthly rental income ×4%, that is, 2000×4%=80 yuan;
(6) Land use tax: exempt from land use tax;
(7) Stamp duty: monthly rental income ×0.00 1, that is, 2000×0.00 1=2 yuan. The total tax amount of the above items (1)-(7) is: 1 15.3 yuan.
(8) Individual income tax = (2000-115.3-800) ×10% =108.47 yuan.
Extended data
In addition to the above taxes and fees, some areas have also introduced laws and regulations on the collection of housing rental management fees. Housing rental management fee payable = approved rental income × rental management rate.
Regulations of Shenzhen Special Economic Zone on the Administration of House Lease
Article 13
Rental housing for housing lease contract registration, the lessor shall pay 2% of the monthly rent to the district authorities for housing lease management fees. If the rental house goes through the filing formalities, the lessor shall pay the lease management fee to the district competent authority at the rate of 3% of the monthly rent.
If the house is sublet, the sublease rent shall be higher than the original rent, and the sublessor shall pay the house lease management fee according to the standards stipulated in the preceding paragraph.
Housing rental management fees should be turned over to the financial sector, the implementation of two lines of revenue and expenditure management. Specific measures for payment and use shall be formulated by the Shenzhen Municipal People's Government.
Baidu encyclopedia-house rental fee
Baidu Encyclopedia-Regulations of Shenzhen Special Economic Zone on Housing Lease Management