How much tax should be paid on renting a house, and how much tax should be paid on renting a house

1. Business tax: 35,000 * 5% = 1,750 yuan.

2. Urban construction tax: 1750*7%=yuan.

3. Education fee surcharge: 1750*3%=RMB.

4. Personal income tax: 35,000 * 2% = 700 yuan (the tax rate varies from place to place, 2% is our standard here).

5. Property tax: 35,000 * 12% = 4,200 yuan.

6. Land use tax: According to the size of the city, the location, and the regulations are different, consult the local local taxation department.

7. Stamp duty: 35,000 * yuan.

The taxes and fees to be paid are divided according to the nature of your rental property, mainly including personal rental residential housing and individual rental non-residential housing.

The payment of taxes and fees for individual rental residential housing shall be in accordance with the following standards.

Property tax. Property tax is levied at the rate of rental income.

Sales tax. Business tax is calculated and paid at half of the standard % rate.

City maintenance and construction tax and education surcharge.

The urban maintenance and construction tax and the additional collection standard of education fee shall be calculated and paid by multiplying the actual amount of business tax paid by the urban construction tax rate (the three tax rates of %% and % are applicable according to the different places where the taxpayer is located) and the additional rate of education fee.

Personal income tax.

Individual income tax collection standard: The income obtained by individual rental housing is temporarily reduced and levied at the rate of %, and the individual income tax is levied at the rate of %, and the income from property leasing does not exceed the yuan minus the expenses, and the balance of the income from the property lease does not exceed the yuan and the % fee is deducted from the yuan, and the balance is the taxable income.

Exemption from urban land use tax and stamp duty, and exemption from land use tax and stamp duty in the case of individual rental housing.

The tax rates for individuals renting out non-residential housing (shops, offices, etc.) are as follows.

Property tax. The property tax collection standard is calculated and paid as % of rental income (according to Article 4 of the Provisional Regulations of the People's Republic of China on Property Tax).

Sales tax. The business tax collection standard is calculated and paid as % of the rental income (according to the tax items and tax rates table of the Provisional Regulations of the People's Republic of China on Business Tax).

Urban maintenance and construction tax and education surcharge.

The collection standard of urban maintenance and construction tax and education fee surcharge is calculated and paid by multiplying the actual amount of business tax paid by the urban construction tax rate (the three tax rates applicable to the taxpayer's location) and the education fee surcharge rate %.

Personal income tax.

The individual income tax collection standard is based on the deduction of expenses from each income from property leasing and the deduction of % of expenses above yuan, and the balance of the taxable income is % (according to Articles 3 and 6 of the Individual Income Tax Law of the People's Republic of China and Articles 8 and 21 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China).

Stamp duty. The stamp duty collection standard is 1/1000 of the lease amount of the property lease contract, and the decal tax amount is less than 1 yuan, according to the "Provisional Regulations of the People's Republic of China on Stamp Duty" and the stamp duty item and rate table).

1. Rented for residence:

Property tax = rental income * 4%;

Stamp Duty = Rental Income*;

Personal income tax = rental income * 1%;

Land use tax = area * tax amount (xx yuan square meter).

If the monthly rent exceeds the threshold, it will also need to be levied

Business tax = rental income * 3%;

Urban construction tax and education surcharge = business tax * 10%.

2. Leased for business:

Property tax = rental income * 12%;

Stamp Duty = Rental Income*;

Personal income tax = rental income * 1%;

Land use tax = area * tax amount (xx yuan square meter).

If the monthly rent exceeds the threshold, it will also need to be levied

Business tax = rental income * 5%;

Urban construction tax and education surcharge = business tax * 10%.

1. The following taxes shall be paid for individual rental housing:

According to the Finance and Taxation 2008 Document No. 24:

1. Property tax: 4% of rental income.

2. Business tax: halved on the basis of 3% tax rate.

3. Urban maintenance and construction tax and education surcharge: 10% of the business tax amount is calculated and paid.

4. Individual income tax: Individual income tax is levied at a temporary reduction of 10% on the income obtained by individuals from renting out housing. If the income from property lease does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

5. Exemption from urban land use tax 6. Exemption from stamp duty.

2. Individuals renting out non-housing (shops, offices, etc.) shall pay the following taxes:

1. Property tax: 12% of rental income.

2. Business tax: 5% of the rental income is calculated and paid.

3. Urban maintenance and construction tax and education surcharge: 10% of the business tax amount is calculated and paid.

4. Individual income tax: according to the income from property leasing, if the income does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income, and the tax rate is 20%.

5. Stamp duty: according to the property lease contract, according to the lease amount of one thousandth of the decal. If the tax amount is less than 1 yuan, it will be decaled at 1 yuan.

According to the notice of the Ministry of Finance and the State Administration of Taxation on the tax policies related to low-rent housing, affordable housing and housing rental (CS 2008 No. 24), the real estate tax shall be levied at a reduced rate of 4% for enterprises, institutions, social organizations and other organizations renting housing to individuals for residential use according to the market. According to Article 4 of the Provisional Regulations of the People's Republic of China on Real Estate Tax, the tax rate of real estate tax shall be calculated and paid according to the residual value of the real estate, and the tax rate shall be; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

The taxes and fees that need to be paid by individuals renting houses include value-added tax and additional taxes (urban construction and maintenance tax, education surcharge, local education surcharge), real estate tax, individual income tax, etc.

Individual rental housing, generally belonging to small-scale taxpayers rental housing, is subject to the simplified tax calculation method, and the VAT is calculated and paid according to the levy rate of 5%. Individuals (including individual industrial and commercial households) renting out housing shall be subject to the tax payable at the rate of 5% minus the tax.

At present, from April 1, 2021 to December 31, 2022, small-scale VAT taxpayers with monthly sales of less than 150,000 yuan (inclusive) are exempt from VAT. Therefore, if an individual rents a house, the monthly sales (excluding VAT) do not exceed 150,000 yuan, and it is exempt from VAT. If it exceeds 150,000 yuan, you need to pay VAT in full.

If VAT is exempted, additional taxes such as urban construction and maintenance tax are exempted; If you pay VAT, you should pay additional taxes.

Housing leases are property leases and have a personal income tax rate of 20%.

If the income from property lease does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income, and the individual income tax shall be calculated and paid at the rate of 20%. Therefore, if the monthly income does not exceed 800 yuan, there is no need to pay personal income tax.

Note: The income from property lease is based on the income obtained within one month.

As for the property tax, individuals who rent out non-housing (shops, offices, etc.) pay property tax based on 12% of the rental income.

Individuals who rent out housing are subject to property tax at 4% of their rental income.

1. The value-added tax rate is 5%, and the payment is reduced. That is to say, the meaning of payment, the monthly rental income of 30,000 yuan under the tax exemption conditions, and the full amount of the following VAT exemption of more than 30,000 yuan will be taxed at 5%. The value-added tax rate is 5% for urban maintenance and construction tax, 3% for education fees, and 2% for local education fees.

The first point of value-added tax, if it is zero, this item is also zero, three real estate tax. The levy rate is 2% on rental income from rented housing for residential purposes. Reduced rate of 4%.

That is, 4% points were paid. There are no other tax deductions. The preference is personal income tax.

Levy rate. The amount of taxable income receivable by way of approved prepayment shall be multiplied by 3% and the amount of income payable by way of audit multiplied by 10%. No stamp duty.

tax rate on lease contracts, one thousandth, keen conditions. In order to reduce the burden of personal housing, the transfer lease is booked. The taxable vouchers are exempt from the stamp duty payable by the individual 6 urban land use tax.

Legal analysis: Go to the local taxation bureau or go to the street where the house belongs to open a house lease invoice and pay the house lease tax. Rental income corresponding to personal income tax, 20% of rental income property tax, rental income 5% of business tax, 7% of business tax of urban maintenance and construction tax, 3% of education fees plus 1% of local education fees.

Legal basis: Article 3 of the Deed Tax Law of the People's Republic of China The deed tax rate is 3% to 5%. The specific applicable tax rate of deed tax shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record.

Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

Legal analysis: If the contract is formally signed and recorded, it is necessary to pay 3% + 4% = 7% of the rent of business tax and real estate tax, and 10% of the personal income tax, which is called the deduction of 800 yuan before the personal income tax (the rent is within 4000), and the deduction of 20% if it exceeds 4000, and the maintenance costs of the house can be deducted before paying the individual income tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Value-added tax and additional taxes, property tax, urban land use tax, personal income tax and stamp duty are subject to payment.

1.Value-added tax: For natural persons renting out housing, the tax payable shall be calculated at the rate of 5% minus the rate. Tax payable = sales including tax (1+5%)

Preferential policy: The rental income obtained by other individuals from renting out immovable property in the form of one-time rent collection can be evenly apportioned during the corresponding lease period, and if the monthly rental income after apportionment does not exceed 150,000 yuan, it is exempt from VAT.

2.Property tax: Property tax is levied at a rate of 4% for individual rental housing, regardless of use.

3.Urban land use tax: Individuals renting out housing are exempt from urban land use tax regardless of their use.

4.Stamp duty.

Tax regulations: property leasing, according to the lease of Jinxiao town amount 1 decal, tax less than 1 yuan, according to 1 yuan decal.

Stamp duty is exempted from stamp duty on lease contracts signed for individual rental and leased housing.

5.Personal income tax.

Tax regulations: if the monthly rental income is less than 4,000 yuan, the individual income tax shall be calculated and paid according to the taxable income after deducting the monthly rental income of 800 yuan; If the monthly income is more than 4,000, the individual income tax shall be calculated and paid according to the taxable income after deducting 20 from the monthly rental income, and the tax rate is 20.

Tax incentives: Individual income tax is levied at a reduced rate of 10% on the income obtained by individuals from renting out housing.

Legal basis

According to Article 9 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-Added Tax, other individuals who rent out immovable property in the form of one-time rent collection can be equally apportioned during the corresponding lease period, and if the monthly rental income after apportionment does not exceed 150,000 yuan, it is exempt from VAT. ”

Property tax: 12% of rental income (according to Article 4 of the Provisional Regulations of the People's Republic of China on Property Tax). Sales tax.

Calculated and paid at 5% of rental income (according to the tax items and tax rates table of the Provisional Regulations of the People's Republic of China on Business Tax). Urban maintenance and construction tax and education surcharge: The actual amount of business tax paid is multiplied by the urban construction tax rate and education fee surcharge rate of 3%.

First, the front. Rent a house to pay:

1. Property tax: 4% of rental income.

2. Business tax: halved on the basis of 3% tax rate.

3. Urban maintenance and construction tax and education surcharge;

4. Calculate and pay water conservancy at 10% of the business tax amount, calculate and pay water conservancy, calculate and pay rental income, and the income obtained from rental housing is temporarily reduced and levied at a rate of 10%.

2. Analysis. According to the national tax laws and regulations and tax policies, the income obtained by the unit from renting houses should take the initiative to declare and pay taxes, and the main taxes involved are real estate tax, business tax, urban maintenance and construction tax, education fee surcharge, stamp duty, etc., and most of the rented houses are urban houses. China's law stipulates that the owner of the relevant house needs to pay the relevant housing rental taxes and fees for renting urban houses.

3. Do I have to pay an intermediary fee for renting a house?

There are many cases where landlords rent out houses, and some shareholders who rent houses will find a real estate agent to rent them on their behalf, and when renting a house, the landlord and the real estate agent rent a service contract, and the landlord generally has to pay a certain amount of intermediary fees to the real estate agent according to the agreement of the service contract. When it is time to quit the lease, without the consent of the tenant or the real estate agent, the tenant does not quit the lease in accordance with the contract, and the tenant has the right to seize the rent without the consent of the tenant.