For example, an individual rents a house for 3,000 yuan, and the monthly tax is 3,000× 4% =120 yuan.
In 20 19, the comprehensive collection rate of individual rental housing in Guangzhou is as follows:
1. If the monthly rent of individual rented houses is less than 2,000 yuan, the comprehensive collection rate will be reduced from 4% to 2%;
2, individual rental housing monthly rent of more than 2000 yuan (including 2000 yuan), less than 30000 yuan (including 30000 yuan), the comprehensive levy rate increased from 6% to 4%;
3. If the monthly rent of individual rental housing is more than 30,000 yuan but less than10,000 yuan (including10,000 yuan), the comprehensive collection rate will be reduced from 7.9% to 4.295%;
4. If the monthly rent of individual rental housing is more than RMB100000, the comprehensive collection rate will be reduced from 8% to 5.91%;
5. If the monthly rent for renting non-residential houses by individuals is more than 30,000 yuan and less than100,000 yuan (including100,000 yuan), the comprehensive collection rate will be reduced from 13.7% to 8.35%.
Extended data:
According to the Guangzhou Municipal Taxation Bureau, according to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises (Caishui [2065 438+09] 13) and the Notice of Guangdong Provincial Taxation Bureau of the Guangdong Provincial Department of Finance on Implementing the Inclusive Tax Relief Policy for Small and Micro Enterprises in Guangdong Province (Yuecai Law [2065438+09] No.6):
Since 20 19 10, Guangzhou has implemented an inclusive tax reduction and exemption policy for individual rental housing.
Personal rental housing tax involves value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax, personal income tax, land use tax (residential rental exemption) and stamp duty (residential rental exemption).
In order to facilitate the collection and management, Guangzhou tax authorities collect four taxes, namely value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax and personal income tax, according to the comprehensive collection rate and monthly rent.
According to the inclusive tax relief policy, urban maintenance and construction tax, property tax, education surcharge and local education surcharge are reduced by 50%, and personal rental housing tax burden also benefits.
Nansha Rental Housing Management Office-Guangzhou individual rental housing implements inclusive tax relief.
People's Network-Guangzhou individual rental housing tax reduction