The issue of paying taxes for the rental of houses built in rural areas 50

It depends on your local strategy.

Legal Analysis: Taxable; Rural self-built houses are usually rented out without formalities, as long as the two are agreed, the appraisal of a contract is done, and the best is a notary. Self-built houses (peasant houses) generally refer to the houses and buildings built by units and individuals who own their own land, organize themselves and hire others to construct them.

Self-built houses are the mainstream of traditional construction methods in China, especially in rural areas of China, where almost all rural residents meet their own living needs through self-built houses.

Legal basis: Article 2 of the Individual Income Tax Law shall pay individual income tax on the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Legal analysis]: Rural houses are rented out to pay taxes. There are three ways to pay the rent for factory rental: monthly settlement, regular payment and lump sum payment.

There are also landlords who have to pay a fixed monthly rent and share a certain profit according to your business situation. The procedures to be completed for renting out houses in rural areas include signing a rental contract, handing over water, electricity, gas and other expenses, and applying for a housing lease permit. When renting a house in a rural area, you need to pay property tax and land use tax.

Legal basisArticle 30 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection shall be performed by withholding agents in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes.

When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse. If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Specific policy provisions on urban land use tax3

What taxes do you have to pay for renting out rural housing? What is the tax rate?

There is a tax to build a house on leased land. The real estate tax shall be paid by the user of the house according to the residual value of the original value of the property after deducting 10% to 30% of the original value of the property, and the tax rate calculated on the ad valorem basis shall be 12.

Legal basisArticle 2 of the Provisional Regulations on Property Tax.

Property taxes are paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee.

Article 3. The property tax is calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification. If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

The taxes that need to be paid for renting a house are: 1. Property tax. 2. Urban land use tax is old and old.

3. Business tax, units and individuals renting out houses shall pay business tax at a rate of 5% based on rental income, and individual rental income of less than 800 yuan shall be exempted from business tax. 4. Urban maintenance and construction tax. 5. In addition, units and individuals renting out housing should also pay the corresponding education surcharge, stamp duty, income tax or individual income tax.

If the property owner is not in the place where the property is located, or the property right has not been determined and the lease dispute has not been resolved, the real estate custodian or user shall pay the tax of the housing leasing industry. 2.Any individual who provides the act of renting out a house is a taxpayer of the tax of the housing rental industry.

3.If the lessee fails to find the lessor and pay the tax within the time limit prescribed by the competent local taxation authority, it shall be deemed that the lessor is not in the place where the property is located, and the lessee or the person in charge of the real estate and the user of the real estate shall withhold and pay the tax on the housing leasing industry in accordance with the provisions of the Notice of the State Administration of Taxation on Strengthening the Collection and Administration of Real Estate Tax on Rental Housing. 4.

If an individual renting out a house fails to declare and pay taxes to the competent local taxation authority where the property is located in accordance with the regulations, the in-charge local taxation authority may, in accordance with the relevant tax laws, deliver the Notice of Tax on Individual Rental Housing to the lessee, and the lessee shall find the lessor within the prescribed time limit and notify him to file tax returns and pay taxes.

Notice on Promoting the Construction of Low-rent Housing, Affordable Housing System and the Healthy Development of the Housing Rental Market

1) Individual income tax shall be levied at a reduced rate of 10 on the income obtained by individuals from renting out housing.

2) Lease contracts signed for individual rental or leased housing shall be exempted from stamp duty.

3) For individual rental housing, regardless of purpose, the business tax shall be reduced by half on the basis of the 3 tax rate, and the real estate tax shall be levied at the 4 limb tax rate, and the urban land use tax shall be exempted.

4) The real estate tax shall be levied at a reduced rate of 4 for the housing rented to individuals for residential use by enterprises, public institutions, social organizations and other organizations according to the market.