In the process of urbanization, a large number of people leave the countryside to work in cities, and most of those who stay in cities live in cities by renting houses. Therefore, the rental housing industry in the city is still relatively developed. Regarding the rental, the tax rate must be understood. I. Personal income tax (10%) The income obtained by individuals from renting houses belongs to the taxation scope of "property rental income", and the tax rate is 20%. The income from property lease is obtained within one month, and if it does not exceed 4,000 yuan each time, it can be deducted by a fixed amount of 800 yuan; If the income exceeds 4,000 yuan each time, 20% of the expenses will be deducted according to a fixed proportion. The deducted expenses multiplied by the tax rate of 20% is the personal income tax payable. However, China has a preferential tax policy for individual rental housing, that is, individual income tax is levied at a reduced rate of 10% on the income obtained from individual rental housing. Two. Stamp duty (payable but exempt) Stamp duty is levied on economic contracts, including property lease contracts, and both parties to the contract must pay stamp duty. The stamp duty rate of the property lease contract is 1‰, and the tax payable is the amount recorded in the contract. However, China has a tax-free policy for signing housing lease contracts, and the lease contracts signed by individuals for renting or renting houses are exempt from stamp duty. 3. Property tax (4%) Property tax is the tax that property owners have to pay for holding houses. Even if the owner rents out the house to others, he still has to pay the property tax because he is still the owner of the house. According to the relevant provisions of China's tax law, individual rental houses, regardless of the actual use of the rented houses, are subject to property tax at the rate of 4%. Four. Urban land use tax (grading range tax) Urban land use tax is a tax levied on land use rights holders according to the actual occupied land area. Because the lessor has obtained the corresponding land use right when purchasing the house, it should pay taxes whether the house is rented or not. Urban land use tax shall be taxed at different levels. Details are as follows: big city 1.5 yuan -30 yuan/square meter; Medium-sized city 1.2 yuan -24 yuan/m2; Small city 0.9 yuan-18 yuan/square meter; 0.6 yuan-12 yuan/m2, county town, market town and industrial and mining area. The people's governments of all provinces, autonomous regions and municipalities directly under the Central Government may, within the above-mentioned statutory tax ranges, determine the applicable tax ranges within their respective jurisdictions according to local actual conditions. V. Value-added tax (1.5%) Housing rental once belonged to the adjustment category of business tax, and it was uniformly included in the value-added tax collection after the "camp reform". According to the Interim Administrative Measures for Taxpayers to Levy Value-added Tax on Real Estate Leasing Services issued by State Taxation Administration of The People's Republic of China on 20 16, individuals (natural persons) renting houses shall calculate the tax payable at the tax rate of 5% minus 1.5%. If the leased real estate is non-housing, the tax payable shall be calculated at the tax rate of 5%. Six, urban maintenance and construction tax (regional differential proportional tax rate), education surcharge (3%), local education surcharge (2%) these three taxes are collectively called surcharge, which is a tax levied on units and individuals who pay value-added tax and consumption tax. The tax basis is the amount of value-added tax and consumption tax actually paid by taxpayers. In housing rental, because consumption tax is not involved, the taxable amount of additional tax is the value-added tax paid by the lessor to rent the house. Among them, the urban maintenance and construction tax is subject to regional differential proportional tax rate: 7% in urban areas; 5% for counties and towns; Other places are 1%. Education surcharge is 3% of the proportional tax rate. The local education surcharge is 2% of the proportional tax rate. Multiplying the tax amount of the above tax rate by the value-added tax is the three additional taxes that the lessor needs to pay.

Legal objectivity:

It is very important for buyers to pay property tax, and what tax should be paid is also a big problem that buyers can't ignore. Today, combined with the policy of increasing business tax, I will briefly introduce the taxation and leasing of real estate. Taxpayer (1) Enterprises that sell their own real estate projects in People's Republic of China (PRC) are VAT taxpayers. (2) VAT taxpayers are divided into general taxpayers and small-scale taxpayers. Taxpayers whose annual value-added tax sales exceed 5 million yuan (inclusive) are general taxpayers, and taxpayers who do not exceed the prescribed standards are small-scale taxpayers. Second, the scope of taxation is 1. According to the Notes on the Sale of Labor Services, Intangible Assets or Real Estate, the real estate industry mainly involves the following tax items: (1) Real estate sales tax items are applicable to real estate enterprises selling their own real estate projects; (2) Real estate projects (including shops, office buildings and apartments) for which real estate enterprises rent development fees by themselves are subject to the tax items of real estate business leasing services and real estate financial leasing services (excluding real estate after-sale leaseback financial leasing). 2. Items that are not subject to VAT do not belong to the sale of labor services or intangible assets in China under the following circumstances: (1) Overseas units or individuals sell labor services to domestic units or individuals that completely occur abroad. (two) overseas units or individuals to domestic units or individuals to sell intangible assets for overseas use. (3) An overseas entity or individual leases tangible movable property that is completely used overseas to a domestic entity or individual. (four) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. 3. Tax rate and collection rate (1) The tax rates applicable to real estate enterprises selling and leasing real estate are 1 1%. (two) small-scale taxpayers selling or leasing real estate, and ordinary taxpayers selling or leasing real estate that can choose simple tax method, the levy rate is 5%. (3) If the domestic buyer is an overseas unit or individual, the value-added tax shall be withheld and remitted at the applicable tax rate. As far as the tax system is concerned, the general taxpayer applies the value-added tax rate, and its input tax can be deducted, while the small-scale taxpayer applies the value-added tax rate, and its input tax cannot be deducted. 4. Tax calculation method (1). The basic tax methods of value-added tax are stipulated, including general tax methods and simple tax methods. The taxable behavior of general taxpayers is subject to general taxation methods. General taxpayers may choose to apply the simple tax calculation method when they have certain taxable behaviors stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, but once they choose, they may not change it within 36 months. Small-scale taxpayers should apply the simple taxation method when they have taxable behavior. (2) Taxable amount of general taxation method The taxable amount of general taxation method is calculated according to the following formula: Taxable amount = current output tax amount-current input tax amount When the current output tax amount is less than the current input tax amount, the insufficient amount can be carried forward to the next period for further deduction. (III) Taxable amount of simple tax method (1) The taxable amount of simple tax method refers to the value-added tax calculated according to the sales volume and the rate of value-added tax collection, and cannot be deducted from the input tax. Calculation formula of tax payable: tax payable = sales amount × collection rate (II) Sales amount of simple tax calculation method does not include its tax payable. If the taxpayer adopts the pricing method of combining the sales amount with the taxable amount, the sales amount shall be calculated according to the following formula: sales amount = sales amount including tax ÷( 1+ collection rate) 5. The determination of sales volume (1) basically stipulates all the income that taxpayers get from taxable activities. Unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Out-of-price charges refer to charges of various natures collected in addition to prices, but do not include the following items: (1) government funds or administrative fees collected in the name of the government that meet the provisions of Article 10 of these Measures; (2) The money collected on behalf of the entrusting party by issuing invoices in the name of the entrusting party. (2) Specific method (1) When the general taxpayer of a real estate development enterprise sells its real estate projects (except for the old real estate projects that choose the simple tax calculation method), the balance after deducting the land price paid to the government department at the time of land transfer is the sales amount. The old real estate project refers to the real estate project with the contract commencement date indicated in the construction permit before April 30, 2006. The land price paid by taxpayers to the government after deducting the total price and extra-price expenses in accordance with the above provisions is based on the financial bills issued by the financial departments at or above the provincial level (including the provincial level). (2) General taxpayers of real estate development enterprises can choose to apply the simple tax calculation method and pay taxes at the rate of 5% when selling old real estate projects developed by themselves. (3) Small-scale taxpayers of real estate development enterprises sell self-developed real estate projects at a tax rate of 5%. (4) The real estate development enterprise shall prepay the value-added tax at the rate of 3% when it pre-sells the developed real estate projects. (5) If ordinary taxpayers of real estate development enterprises sell old real estate projects and apply the general tax calculation method, they should pay taxes in advance at the location of the real estate at the rate of 3% of the total price and extra expenses obtained, and then file tax returns with the competent tax authorities where the institution is located. (III) Business that occurred before the pilot (I) If the pilot taxpayers have taxable behaviors and levy business tax in accordance with the relevant national business tax policies, if the total amount of extra expenses obtained is not enough to deduct the allowable deduction, the part that has not been deducted before the date of the pilot reform of the camp shall not be deducted when calculating the taxable sales of the pilot taxpayers, and apply to the original competent local tax authorities for a refund of business tax. (2) Taxpayers who have taxable activities have paid business tax before being included in the pilot reform of the camp, and if the turnover is deducted after the pilot reform of the camp, they shall apply to the original competent local tax authorities for refund of the paid business tax. (3) Taxpayers who need to pay back the tax due to tax inspection and other reasons should pay back the business tax according to the business tax policy. (IV) Sales of second-hand fixed assets The general taxpayer sells the fixed assets that he has used and obtained before the pilot date of the reform of the camp, in accordance with the current value-added tax policy related to secondhand goods. Used fixed assets refer to the fixed assets that taxpayers meet the provisions of Article 28 of the Pilot Implementation Measures and have been depreciated in accordance with the financial accounting system. (5) It is regarded as sales: if the taxpayer's taxable value is obviously low or high and has no reasonable commercial purpose, or if a unit or individual industrial and commercial household transfers real estate to other units or individuals without selling it (except for public welfare undertakings or for the public), the competent tax authorities have the right to determine the sales amount in the following order: (1) according to the average price of similar services, intangible assets or real estate recently sold by taxpayers; and (2) according to the average price of similar services, intangible assets or real estate recently sold by other taxpayers. (3) according to the composition of taxable value. The calculation formula of taxable value is: taxable value = cost ×( 1+ cost profit rate). Taxpayers engaged in tax exemption and tax reduction projects shall separately account for the sales of tax exemption and tax reduction projects; If it is not accounted for separately, it shall not be reduced or exempted. 6. VAT input tax deduction (1). VAT deduction voucher If the VAT deduction voucher obtained by the taxpayer does not comply with laws, administrative regulations or the relevant provisions of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the input tax shall not be deducted from the output tax. The VAT deduction voucher refers to the special VAT invoice, the special payment book for customs import VAT, the purchase invoice of agricultural products, the sales invoice of agricultural products and the tax payment certificate. Taxpayers should have written contracts, payment vouchers and statements or invoices from overseas units to deduct the input tax with tax payment vouchers. If the information is incomplete, the input tax shall not be deducted from the output tax. (2) Input tax allowed to be deducted from the output tax (1) Value-added tax indicated on the special invoice for value-added tax obtained from the seller (including the unified invoice for tax-controlled motor vehicle sales, the same below). (2) The value-added tax indicated in the special payment book for customs import value-added tax obtained from the customs. (3) For purchasing agricultural products, in addition to obtaining the special VAT invoice or the special payment letter for customs import VAT, the input tax shall be calculated according to the purchase price of agricultural products indicated on the purchase invoice or sales invoice and the deduction rate of 65,438+03%. The calculation formula is: input tax = input price × deduction rate input price, which refers to the price indicated on the purchase invoice or sales invoice of agricultural products purchased by taxpayers and the tobacco tax paid according to regulations. The purchase of agricultural products, in accordance with the "agricultural products VAT input tax deduction pilot implementation measures" to deduct the input tax except. (4) Value-added tax indicated on the tax payment certificate obtained from the tax authorities or withholding agents for purchasing labor services, intangible assets or real estate from overseas units or individuals. (3) Input tax that cannot be deducted from the output tax (1) Goods purchased, processing and repair services, services, intangible assets and real estate used for simple taxable items, items exempted from value-added tax, collective welfare or personal consumption. The fixed assets, intangible assets and real estate involved only refer to the fixed assets, intangible assets (excluding other equity intangible assets) and real estate dedicated to the above projects. Taxpayers' social and entertainment consumption belongs to personal consumption. (two) abnormal loss of purchased goods, and related processing, repair and replacement services and transportation services. (3) Goods purchased (excluding fixed assets), processing and repair services and transportation services consumed by products in process and finished products with abnormal losses. (four) the abnormal loss of real estate, as well as the commodity procurement, design services and construction services consumed by the real estate. (5) Goods purchased, design services and construction services consumed by the real estate under construction with abnormal losses. Taxpayers' newly built, rebuilt, expanded, repaired and renovated real estates are all real estate projects under construction. (six) the purchase of passenger services, loan services, catering services, residents' daily services and entertainment services. (seven) other circumstances stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. The goods mentioned in Items (4) and (5) of this article refer to materials and equipment that constitute real estate entities, including building decoration materials and water supply and drainage, heating, sanitation, ventilation, lighting, communication, gas, fire protection, central air conditioning, elevators, electrical and intelligent building equipment and supporting facilities. VAT input tax deduction only involves real estate enterprises registered as general VAT taxpayers. 7. The basic provisions of the tax payment place are that taxpayers who are engaged in fixed operations shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located. If a pilot taxpayer who belongs to a fixed business is not in the same county (city) but in the same province (autonomous region, municipality directly under the central government or city with separate plans), the head office may declare and pay VAT to the competent tax authorities where the head office is located with the approval of the finance department (bureau) of the province (autonomous region, municipality directly under the central government or city with separate plans) and the State Taxation Bureau. Withholding agents shall report and pay the tax withheld to the competent tax authorities at the place where their institutions are located or where they reside. 8. Time when the tax obligation occurs (1). Taxpayers sell or lease real estate, which is the day when the taxable behavior occurs and the sales amount is received or the evidence for claiming sales amount is obtained; If the invoice is issued first, it is the day of invoice issuance. Sales money received refers to the money received by taxpayers during or after the sale or lease of real estate. The date of obtaining the sales payment voucher refers to the payment date determined in the written contract; If a written contract is not signed or the date of payment is not determined in the written contract, it shall be the date of change of real estate ownership. (2) If the taxpayer provides leasing services in advance, the tax payment obligation occurs on the day when the advance payment is received. If there is any change, please refer to the news released by official website.