Calculation method of personal rental housing for residence tax in Chengdu

Specific payable:

1. Business tax (the threshold is 1,511 yuan for rent, including 1,511 yuan) = rental income × 3%;

2. Urban maintenance and construction tax = business tax ×[1% (in rural areas), 5% (in towns) and 7% (in urban areas)];

3. education surcharge = business tax × 3%;

4. Sichuan local education surcharge = business tax × 1%;

5. Property tax = rental income × 4%;

6. Personal income tax:

A. If the rental income is less than or equal to 4,111 yuan, personal income tax = [rental income-tax paid (including the above taxes and fees)-repair fee (811 yuan per time)-811] × 11%;

b, if the rental income is more than 4,111 yuan, individual income tax = [rental income-tax paid-repair fee (limited to 811 yuan each time) ]×(1-21%)×11% (Note: 1-21%=81% is the formula for calculating the tax provisions)

In addition, individuals rent out houses for other purposes than living.

Examples are as follows: Take the common monthly rent of 811 yuan and 1,511 yuan as an example

1. The monthly rent of 811 yuan pays taxes, 32 yuan

business tax and the related urban maintenance and construction tax, education surcharge and Sichuan local education surcharge are all absent; No personal income tax, property tax in 32 yuan. ***32 yuan.

2. The monthly rent is 1,511 yuan (assuming the repair fee is 511 yuan) and the tax is 1,119 yuan

Business tax is 45 yuan; Urban maintenance and construction tax is 3.15 yuan; Education surcharge and Sichuan local education surcharge ***1.8 yuan; Property tax 61 yuan; Personal income tax 9 yuan. ***118.95 yuan.