Do farmers have to pay individual income tax when they obtain land rent ?

Need. Individual income tax, farmers transfer land and obtain land rent, which belongs to the income from property leasing stipulated in the individual income tax law and the implementing regulations, and shall pay individual income tax in accordance with the law. The tax rate is 20% for the income from property lease, and the income obtained within one month is regarded as one time.

If the income does not exceed 4,000 yuan each time, 800 yuan will 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.

According to other income determined by the financial department to be taxed, the property in the "income from property lease" has land lease. However, since the calculation of tax payment is calculated and paid on the balance of 800 yuan after deducting the expenses of 800 yuan from the monthly income, there is generally no tax to be levied after deducting 800 yuan from the land rental income. Therefore, personal income tax generally does not regulate this type of income.

Peasants are required to pay individual income tax when they obtain "land rent."

Individual income tax collection object:

1. Income from interest, dividends and bonuses.

Income from interest, dividends and bonuses refers to the income from interest, dividends and bonuses obtained by individuals who own debts and equity. Interest refers to the interest on individual deposits (the state announced that the interest tax will be abolished from the day after October 8, 2008), interest on purchase money, and interest on the purchase of various bonds. Dividends, also known as dividends, refer to the investment benefits that the holder regularly obtains from the joint-stock company in accordance with the provisions of the articles of association of the joint-stock company.

Dividends, also known as company (enterprise) dividends, refer to the part of profits that are distributed by a joint-stock company or enterprise according to the profits that should be distributed in excess of dividends according to shares. Joint-stock enterprises pay dividends and bonuses to shareholders in the form of dividends, that is, dividends, and dividends, and shall be taxed on the amount of income distributed at the face value of the distribution.

2. Income from property lease.

Income from property lease refers to the income obtained by individuals from leasing buildings, land use rights, machinery, equipment, vehicles and ships, and other property. Property includes both movable and immovable property.

3. Income from property transfer.

Income from property transfer refers to the income obtained by individuals from the transfer of valuable, equity, buildings, land use rights, machinery and equipment, vehicles and ships, and other self-owned property to other persons or units, including income obtained from the transfer of immovable and movable property. There is no tax on the income obtained from the sale and purchase of individuals** for the time being.

4. Accidental gains.

Incidental income refers to the income obtained by an individual that is non-recurring and belongs to various opportunistic income, including winning, winning, winning lottery and other accidental income (including bonuses, in-kind and valuable**). Individuals who purchase social welfare lottery tickets and China Sports Lottery and whose income does not exceed 10,000 yuan at one time shall be exempted from individual income tax, and those who exceed 10,000 yuan shall be taxed in full according to the incidental income item (the tax rate as of April 21, 2011 is 20%).

Therefore, peasants need to pay individual income tax when they obtain "land rent".

Legal analysis: Yes, rural land circulation needs to pay taxes, business tax, land value-added tax, urban maintenance and construction tax, education surcharge and enterprise income tax (if it is owned by an individual, pay individual income tax), stamp duty.

Legal basis: Law of the People's Republic of China on the Administration of the Collection and Collection of Orange in the State of Taxation

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 initiation and suspension of taxation, as well as tax reduction, exemption, tax refund, and tax compensation, shall be implemented in accordance with the provisions of the law and the provisions of the administrative regulations formulated by the law.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax levy, suspension, 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 the taxes of the Sail Group are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Farmers need to pay taxes when they rent their land to businesses. Rural land circulation needs to pay taxes, including business tax, land value-added tax, urban maintenance and construction tax, education surcharge and enterprise income tax, if it is owned by individuals, pay individual income tax and stamp duty. Farmers lease land to agricultural producers and use it for agricultural production and are exempt from VAT; For non-Tuanhe agricultural production, VAT shall be paid according to the lease of real estate, and the levy rate is 5%.

Taxpayers engaged in production and business operations shall, in accordance with the relevant provisions of the state, open basic deposit accounts and other deposit accounts in banks or other financial institutions with tax registration certificates, and report all their account numbers to the tax authorities. Banks and other financial institutions shall register the number of the tax registration certificate in the account of the taxpayer engaged in production and business operation, and the account number of the taxpayer engaged in production and business operation in the tax registration certificate. When the taxation authorities inquire about the opening of accounts by taxpayers engaged in production and business operations in accordance with the law, the relevant banks and other financial institutions shall provide assistance.

Legal basisArticle 2 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax.

Units and individuals that use land within the scope of cities, county seats, organized towns, and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay or pay land use tax in accordance with the provisions of these Regulations.

"Units" as used in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises and public institutions, social organizations, state organs, the military, and other units; The term "individuals" includes individual businesses and other individuals.

Summary. Hello dear <>

We're happy to answer your <>

The lease of agricultural land is exempt from individual income tax, which is based on Article 16 of the Individual Income Tax Law of the People's Republic of China, and the income from the lease of agricultural land is exempt from individual income tax. However, income from the lease of agricultural land is still subject to land use tax.

Leasing agricultural land is exempt from personal income tax.

Hello dear <>

We're happy to answer your <>

The exemption from individual income tax on the lease of agricultural land is based on the provisions of Article 16 of the Individual Income Tax Law of the People's Republic of China, and the income from the lease of agricultural land is exempt from individual income tax. However, the reputation of leased agricultural land is still subject to land use tax.

Relatives, leasing agricultural land does not belong to self-employment income, so the income from renting out agricultural land is not subject to individual income tax. However, the income received from the lease of agricultural land shall be calculated according to the accounting requirements of the business income, and the income registration form shall be submitted, and the enterprise income tax, stamp duty and education fee surcharge shall be declared in accordance with the regulations.

Rural arable land. Is there any tax on rural farmland rental?

Hello dear <>

We're happy to answer your <>

There is no tax on the lease of cultivated land itself, but according to the provisions of the Tax Law of the People's Republic of China issued by the Central Bureau of Consolidation, the lessor can pay taxes in accordance with the tax laws and regulations according to the amount of income when leasing cultivated land. If the income from renting cultivated land is less than 6,000 yuan per year, the lessor shall declare and pay it by itself, and the tax shall not be levied separately; The lessor's sale of more than 6,000 yuan per year shall be carried out in accordance with the local tax law, and it is necessary to declare and pay individual income tax or business tax.

Do I pay both personal income and business tax?

How many percent do you pay for more than 6,000 yuan?

Dear, there is only one person income tax.

Dear, according to the local tax law implementation standards.

If you don't do it, don't you?

Dear, yes.

Individual rental housing is divided into two situations: commercial and residential

1. Individuals renting out non-housing, including shops, offices, etc., shall pay the following taxes:

1. Property tax: 12% of rental income;

2. VAT: 5% of the rental income;

3. Urban maintenance and construction tax and education surcharge;

4. Individual income tax.

2. The following taxes shall be paid for individual rental housing, according to the 2008 No. 24 document of the Ministry of Finance and Taxation, the following preferential treatment shall be given to the real estate tax, business tax, individual income tax of the code Jianqin, urban land use tax and late stamp duty

1. Property tax: 4% of rental income.

2. VAT: Half of the 3% tax rate is calculated and paid.

3. Urban maintenance and construction tax and education surcharge;

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.

5. Exemption from urban land use tax.

6. Exemption from stamp duty.