As we all know, renting a house has to pay personal income tax, so how much does he have to pay and how much is the monthly rent? I don't think many people know, so what standard is the personal income tax on rental housing calculated? Let's take a look at what to say. Q: How can I pay personal income tax when I have several houses to rent? Answer: Personal housing rental belongs to the income from property rental stipulated in the individual income tax law. Income from property leasing refers to the income obtained by individuals from renting buildings, land use rights, machinery and equipment, vehicles and boats and other property. The income from property lease is the taxable income based on the balance of the income obtained by an individual after deducting the legal expenses. Every time the income does not exceed 4000 yuan, 800 yuan will be deducted, and every time the income exceeds 4000 yuan, 20% of the expenses will be deducted. The income from property lease is the income obtained within one month. The lessor of real estate refers to taxes (business tax, urban construction tax, etc.). ) and the education fee paid by the taxpayer in the process of renting the property, and the taxpayer will deduct it from the rental income of the property with his tax payment (tax payment) certificate. At the same time, if the taxpayer provides valid and accurate vouchers, it is allowed to deduct the repair fees actually paid by the leased property. However, if it is limited to 800 yuan every time and cannot be deducted at one time, it is allowed to continue to deduct it next time until the deduction is completed. The calculation formula is as follows: ① If the monthly income does not exceed 4,000 yuan, the tax payable = [(monthly income-paid amount of property lease-repair cost) -800 yuan ]× applicable tax rate ② If the monthly income exceeds 4,000 yuan, the tax payable = [(monthly income-paid amount of property lease-), but from 200 1. The above is the relevant knowledge compiled by Bian Xiao for everyone. I believe you have a general understanding through the above knowledge. If you encounter more complicated legal problems, please log on to the lawyer for online consultation.

Legal objectivity:

The detailed contents of the 20% tax collection in Article 5 of New China include the close cooperation between the tax authorities and the housing and urban-rural construction departments, the personal income tax payable for the sale of self-owned houses according to regulations, and the original value of houses can be verified by historical information such as tax collection and management, house registration, etc. , and shall be calculated in strict accordance with the law according to 20% of the transfer income. Therefore, according to the above regulations, selling a house requires personal income tax. However, according to the local implementation rules, how and when to pay. Interpretation: It is not imaginary to levy a 20% tax on the price difference. The high difference is not equal to the present value minus the original value. In fact, in 2005, State Taxation Administration of The People's Republic of China issued the Notice on Several Specific Issues Concerning the Implementation of Integrated Management of Real Estate Tax Collection, reiterating that second-hand housing transactions must pay 20% tax. However, there are always two ways to collect taxes on second-hand housing transactions: one is based on 1% of the total price, and the other is based on 20% of the price difference. Can provide a complete and accurate proof of the original value of the house, according to the transaction price difference of 20% approved levy; If the relevant documents cannot be provided, ordinary houses shall be levied at 0% of the total transaction price of 65438+, and non-ordinary houses shall be levied at 2% of the total transaction price. Property that is more than 5 years old and is the only living room in the family is tax-free. Because of the 20% tax payment, it is not only necessary to provide official invoices and official credentials for tax determination, but also the accounting of tax basis is more complicated. Therefore, since 2005, in the actual implementation of these years, taxes have been levied at 1% of the total price instead of 20% of the difference. If the tax is calculated according to the difference of 20%, it is to tax the net transfer income. That is, in the present value of real estate income, the net income after deducting the original value of real estate, reasonable expenses and transfer taxes. Not only the present value minus the original value, but also the reasonable expenses refer to: house decoration expenses, house loan interest, loan handling fees, notarization fees, etc. At the same time, the business tax, urban maintenance and construction tax, education surcharge, land value-added tax and stamp duty paid in the transfer process can also be deducted before tax when paying personal income tax. The above fees shall be deducted by providing official invoices and official vouchers approved by the tax authorities. The formula is: (the present value of the property-the original value of the property-the renovation cost of the house-the interest of the house loan-the handling fee-the notary fee-other reasonable expenses-all taxes paid in the transfer process) *20% (the right to interpret the specific calculation method belongs to the tax bureau).