What taxes do businesses pay when they rent out their homes to individuals

The one upstairs wasn't comprehensive enough. For individuals to rent out housing, it is necessary to distinguish between housing and non-housing, and the tax varies greatly.

If you rent out a non-residential property (e.g. a shop), you will have to pay the following taxes, which you can calculate yourself:

Sales tax. Based on your rental income*5%.

Urban construction tax. Applicable tax rate based on business tax amount*; (7% for urban areas, 5% for effective districts, and 1% for others).

Educational fees and surcharges. According to the sales tax * 3%.

Stamp duty. A lump sum payment of the total rent* as stated in the contract.

Property tax. According to the total annual rent * 12%, declare on an annual basis, calculate on a monthly basis, and pay on a quarterly basis.

Personal income tax. If the monthly rent does not exceed 4,000 yuan, the formula: (monthly rental income - 800) * 20%; If the monthly rent exceeds 4,000 yuan, the formula: monthly rental income * (1-20%) * 20%.

However, if your home was originally residential, or has changed its use, and is now rented to someone else, there are the following benefits:

According to Cai Shui 2008 No. 24.

For individual rental housing, regardless of use, the business tax will be reduced by half on the basis of the 3 tax rate, and the real estate tax will be levied at the rate of 4. "Individual income tax is levied at a reduced rate of 10 on the income obtained by individuals from renting out housing. "Lease contracts signed for individual rental and leased housing are exempt from stamp duty.

It's detailed enough, you can forget it yourself.

The company is a general taxpayer.

1) The project starts before April 30, 2016, and the tax calculation method is simple collection.

VAT: calculated at a rate of 5%;

Urban construction and maintenance fee: VAT * 7%.

Education surcharge: VAT * 3%.

Local education surcharge: VAT*2%.

Water conservancy**: calculated according to the tax rate;

Stamp duty: calculated according to the tax rate;

Property tax: calculated at a rate of 12%;

Corporate income tax: Rental income is included in the taxable income of the current period.

2) The project starts after May 1, 2016, and the general tax calculation is selected.

VAT: calculated at a rate of 11%;

Urban construction and maintenance fee: VAT * 7%.

Education surcharge: VAT * 3%.

Local education surcharge: VAT*2%.

Water conservancy**: calculated according to the tax rate;

Stamp duty: calculated according to the tax rate;

Property tax: calculated at a rate of 12%;

Corporate income tax: Rental income is included in the taxable income of the current period.

Small-scale taxpayers.

The start date is indefinite, and simple tax calculation is selected.

VAT: calculated at a rate of 5%;

Urban construction and maintenance fee: VAT * 7%.

Education surcharge: VAT * 3%.

Local education surcharge: VAT*2%.

Water conservancy**: calculated according to the tax rate;

Stamp duty: calculated according to the tax rate;

Property tax: calculated at a rate of 12%;

Corporate income tax: Rental income is included in the taxable income of the current period.

Legal Analysis]: Individuals renting out their houses to companies should pay the following taxes:

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

2.Business 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).

3.Urban maintenance and construction tax and education surcharge: The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-level tax rate of % is applicable according to the location of the taxpayer) and the education fee surcharge rate of 3%.

4.Individual income tax: according to the income from property leasing, if the income of the service does not exceed 4,000 yuan each time, the expenses will be deducted by 800 yuan; If it 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% (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).

5.Stamp duty: a decal of 1/1000 of the lease amount of the property lease contract. If the tax amount is less than 1 yuan, it will be decaled at 1 yuan (according to the "Provisional Regulations of the People's Republic of China on Stamp Duty" and the stamp duty tax item and rate table) [legal basis].

Legal basis]: 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 Article 2 1. For individual rental housing, regardless of purpose, the business tax shall be reduced by half on the basis of the 3% tax rate. 2. Urban maintenance and construction tax:

The tax rate is 7% (or %)3, education surcharge: 3%; 4. Local education surcharge: 2%; 5. Property tax:

The tax rate covers 4% 6, personal income tax: the tax rate is 10%.

To pay business tax, urban construction tax, education surcharge, real estate tax, take the rent of 5,000 yuan as an example, and calculate it according to the following standards:

Individual Rental Calculations:

1) Business tax 5000 3 2 75 yuan.

2) Urban construction tax 75 7 yuan.

3) Education fee surcharge 75 3 yuan.

4) Property tax 5000 4 200 yuan.

Unit Rental Calculation:

1) Business tax 5000 5 250 yuan.

2) Urban construction tax 250 7 yuan.

3) Additional 250 3 yuan for education fee.

4) Property tax 5000 12 600 yuan.

What should I pay attention to when renting a house?

1. The reserved configuration in the house is carefully inspected to avoid future troubles. For relatively old houses, the landlord should check the items and facilities reserved for the tenant before renting out the house, and repair them appropriately to avoid danger in the rented house in the future. Normally, when renting out a house, the owner of the house, Hua Tongchun, will leave the household appliances and furniture in the house for the tenant to use.

2. Verify the identity and economic ability of the tenant. When renting out the property, the landlord should check the authenticity of the tenant's identity and what purpose the rented property is for, and for non-local tenants, the landlord can check his temporary residence permit and should keep a copy of the tenant's ID card to ensure that the interests are not lost. Understand the basic life of the tenant**, whether there is a regular job, etc., so as to avoid lease disputes when the other party cannot pay the rent.

3. Reserve a certain amount of rent collateral to avoid damage to interests. When renting a house, the landlord must pay a certain amount of deposit, which can also prevent the tenant from damaging the furniture, household appliances and other facilities in the house during the rental period, or simply running away with things. In order to avoid tenants from defaulting on rent and water, electricity, gas, ** and other expenses.

4. Sign the details and terms of the lease rotation contract carefully. When signing the lease agreement, the landlord should clearly agree on the lease term, rent amount, payment method and overdue rent payment liability with the tenant, so as to avoid unnecessary disputes and disputes between the landlord and the tenant due to the unclear contract details and terms during the lease period in the future. Whether there is a right to sublet, sublease and other details.

If an individual rents a house to a company, it is necessary to pay real estate tax, business tax, urban maintenance and construction tax, education surcharge, and personal income tax. The tax rate on the proceeds of the lease is 20 per cent. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from the expenses, and if the income exceeds 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be the taxable income.

If the taxpayer obtains the income from property lease, the individual income tax shall be calculated on a monthly or per-time basis. The income from property lease shall be regarded as one income obtained within one month.

Individual Income Tax Law of the People's Republic of China

Article 10. In any of the following circumstances, taxpayers shall file tax returns in accordance with the law:

1) To obtain comprehensive income, it is necessary to go through final settlement;

2) There is no withholding agent for obtaining taxable income;

3) Obtaining taxable income, and the withholding agent fails to withhold the tax;

4) Late acquisition of overseas income;

5) Cancellation of Chinese household registration due to emigrating;

6) Income from wages and salaries obtained by a non-resident individual from two or more places within the territory of China;

7) Other circumstances specified in ***.

Housing rental tax is divided into two situations: individual rental housing and individual rental non-housing, 1. Individual rental non-housing (shops, offices, etc.) shall pay the following net tax disturbances: 1Property tax.

The payment is calculated at 12% of the rental income. 2.Sales tax.

The contribution is calculated at 5% of the rental income. 3.City Maintenance and Construction Tax and Education Fee Surcharge:

The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-grade chain Li Ji tax rate is applicable according to the location of the taxpayer) and the education fee surcharge rate of 3%. 4.Personal income tax.

According to the income from property leasing, if the income does not exceed 4,000 yuan each time, 800 yuan of expenses shall be deducted; If it 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 will be 20% 2. Individual rental housing shall pay the following taxes: 1Property tax.

The payment is calculated at 4% of the rental income. 2.Sales tax.

The 3% tax rate is reduced by half. 3.City Maintenance and Construction Tax and Education Fee Surcharge:

The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-level tax rate is applicable according to the location of the taxpayer) and the education fee surcharge rate of 3%. 4.Individual shed 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, 800 yuan shall be deducted from the expenses; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income.

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%. Article 3 of the Individual Income Tax Law of the People's Republic of China The tax rate of individual income tax: 5. Income from royalties, interest, dividends, bonuses, income from property leasing, income from property transfer, incidental income and other income shall be subject to a proportional tax rate of 20%.

1. Real estate tax;

2. Business tax;

3. Urban maintenance and construction tax and education surcharge;

4. Individual income tax.

The property tax is levied on ad valorem or ad valorem rent, as follows:

1. If the ad valorem levy is levied, the basis for taxation is the residual value of the original value of the property after subtracting 10%-30% at one time;

2. If the property is levied from rent (i.e., the property is rented), the tax shall be calculated on the basis of the rental income of the real estate. The specific reduction range of 10%-30% for ad valorem taxation shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government. For example, Zhejiang Province stipulates that the specific deduction range is 30%.

The property tax rate is a proportional rate. If it is levied according to the residual value of the property, the annual tax rate is; The annual tax rate is 12% if it is levied on the rental income of the property.

The calculation of the tax payable of real estate tax is divided into the following two situations: 1. The original value of the real estate is used as the basis for tax calculation;

2. The tax is calculated on the basis of real estate rental income;

Property tax is levied on real estate. The so-called real estate refers to a place with a roof and envelope structure that can shelter from the wind and rain, and can be used by people to produce, study, work, play, live or store materials. However, buildings that are independent of the house, such as fences, conservatories, water towers, chimneys, outdoor swimming pools, etc., are not considered real estate.

But the indoor pool belongs to the property.

Since the commercial housing developed by the real estate development enterprise is a product for the real estate development enterprise, the commercial housing built by the real estate development enterprise is not subject to real estate tax before it is sold; However, the real estate tax shall be levied on the commercial houses that have been used, leased or lent by the real estate development enterprises before the sale.

Units and individuals who are liable to pay 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 business management unit.

If the property rights are pawned, the pawn shall pay them. If the property owner or pawn is not located in the place where the property is located, or if the property right is not determined and the lease dispute is not resolved, the real estate custodian or user shall pay the fee. Therefore, the above-mentioned property owners, business management units, pawns, real estate custodians or users are collectively referred to as taxpayers of real estate tax.

1. If the property right is owned by the state, it shall be taxed by the management unit, and if the property right is owned by the collective and individual, it shall be taxed by the collective unit and individual;

2. If the property right is pawned, the tax shall be paid by the pawn;

3. The property owner and pawn are not in the house.

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%.