Whether the business tax on the rental income of the house is included in other business costs or op

1. The business tax on housing rental income is included in other business expenses. The income is used as other business income.

2. From May 1, 2016, the rental income of the house will be changed from business tax to value-added tax, which is an off-price tax and is not included in other business expenses.

3. Accounting treatment of housing rental income:

Debit: Accounts receivable.

Credit: Other business income.

Tax Payable – VAT payable (output tax).

The sales tax rate on rent is 5%.

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 be levied: business tax = rental income * 5%; Urban construction tax and education surcharge = business tax * 10%.

Business tax is a tax levied on the turnover of units and individuals who raise taxes on services, transfer intangible assets or sell immovable property within the territory of China. Business tax is one of the main taxes in the turnover tax system.

According to the relevant provisions of the current Provisional Regulations on Business Tax and its implementation rules, if a unit or individual donates immovable property or land use rights to other units or individuals free of charge, it shall be deemed to have a taxable act, and in principle, the donor is required to pay business tax, and the tax rate for paying business tax is 5%.

The scope of taxation of business tax is the units and individuals that raise the first tax service and sell immovable property and transfer intangible assets within the territory of the People's Republic of China, and the so-called taxable service refers to the construction industry, transportation industry, post and telecommunications industry, culture and sports industry, finance and insurance industry, entertainment industry, and service industry. If you engage in the above business, you should pay business tax, and the tax rate will vary from 3% to 20% for different tax items.

It depends on the situation.

1. The enterprise takes sublease as its main income, and the rent of the house is of course the main business cost.

2. If the production enterprise rents a house to produce products, the rent can be entered into the production cost through the manufacturing cost, and finally included in the main business cost.

3. If the enterprise only rents an office, it will be included in the management expenses or sales expenses.

Accounting of main business income.

1. This account accounts for the income from the main business such as the sale of goods or the provision of labor services confirmed by Qixiao Unemployed.

2. This subject should be accounted for in detail according to the type of main business.

3. The main accounting treatment of the main business income.

The income realized by a small enterprise from the sale of goods or the provision of labor services shall be debited to the accounts of "bank deposits" and "accounts receivable" according to the amount actually received or receivable, the amount of VAT payable in accordance with the provisions of the tax law shall be credited to the account of "tax payable - VAT payable (output tax)", and the "main business income" shall be credited according to the recognized income from the sale of goods.

In the event of a return of sales (whether it belongs to the current year or the sales of Mingshenglu in previous years), the accounts of "bank deposits" and "accounts receivable" shall be credited according to the amount of sales revenue that should be deducted. If the output VAT is involved, the corresponding accounting treatment shall also be carried out.

4. At the end of the month, the balance of the subject can be transferred to the "current year's profit" account, and there should be no balance in this account after the carryover.

The cost of main business includes the sale of goods by the enterprise. Generally, when an enterprise recognizes the income from its main business such as the sale of goods and the provision of services, or at the end of the month, the cost of the goods sold and the services provided is transferred to the cost of the main business.

Detailed accounting is carried out according to the type of main business, which is used to calculate the actual cost incurred by the enterprise due to daily activities such as selling goods, providing labor services or transferring the right to use assets, and debits the account and credits the accounts such as "inventory goods" and "labor costs". At the end of the period, the balance of the cost of main business is transferred to the "Profit of the Year" account, the "Profit of the Year" is debited, the account is credited, and after the carryover, there is no balance of the "Cost of Principal Business" account.

The main business of renting a house includes depreciation, maintenance and other expenses related to the house.

Borrow: accounts receivable, bank deposits, etc., credit: main business income, credit:

Tax payable - VAT payable - output tax ruler index, borrow: cost of main business, borrow: tax payable - increase and value tax payable - input tax for maintenance, credit:

Accumulated depreciation, credit: bank deposits and other maintenance expenses.

<> "Hello friends, as a general rule, rental income should be included in other business income at the point in time it occurs, which means that revenue should be recognized at the end of the lease term and the tenant is required to pay, rather than when the rent is actually received. This applies to businesses that use the accrual accounting method. <>

However, if the business uses the cash accounting method, the income should be accounted for when the rent is actually received. <>

Regardless of the method used, rental income should be credited at the right point in time, and it is advisable to consult with a qualified accountant or financial professional to ensure that appropriate accounting standards are followed. <>

Enterprises rent out their houses and collect property tax from tenants.

Land tax is credited to other business income.

Property tax and land use tax.

It is a tax on the price and its essence is part of the rent of the rental house.

Real estate tax and land use tax can only be collected by the tax department according to the law, and the enterprise has no right to collect it from the lessor, so the enterprise can only calculate the real estate tax and land use tax in the rent, and record it to other business income accounts when bookkeeping.

It may be recognized by the tax authorities as illegal gains, confiscated and punished.

Article 9 of the Interim Regulations on Real Estate Tax of the People's Republic of China and Guo Fa [1986] No. 90 clearly stipulates that the property tax shall be paid at the place where the rental house is located. Article 9 The real estate tax shall be levied by the taxation authorities where the real estate is located.

If the rent of the factory building can be included in the cost of the main business through the manufacturing expenses.

If it is the rent of the store or office, it cannot be included in the cost of the main business, but should be included in the management expenses or sales expenses.

The realized income from the main business shall be recorded according to the price actually received or receivable.

Realize the operating income realized in the current period if the conditions for revenue recognition are met.

The operating income shall be debited to the accounts of "bank deposits", "accounts receivable" and "notes receivable" according to the actual price received or receivable, and the "main business income" shall be credited according to the realized operating income; According to the VAT amount indicated on the special invoice, the account of "tax payable - VAT payable (output tax)" shall be credited; The sales return in the current period shall generally be written off against the current operating income, and the enterprise shall debit the "main business income" according to the operating income that should be deducted, and the output VAT shall be deducted according to the special invoice.

Depending on what your main business is, non-housing leasing cannot be included in the main business, and it can be used as non-operating income or other business income.

Generally, no, it is usually recorded as amortized expenses.

Other business income refers to the inflow of economic benefits formed by the company's daily activities such as the sale of goods, the provision of labor services and the transfer of the right to use assets, other than the main business income of the enterprise. Such as the sale of materials and packaging, the implementation license of the right to use intangible assets, the leasing of fixed assets, the leasing of packaging, transportation, and the income of waste materials. Other business income refers to the income obtained by an enterprise from engaging in other business activities other than its main business, which has the characteristics of infrequent occurrence, the amount of each business is generally small, and the proportion of income is low.

Non-operating income refers to all kinds of income incurred by an enterprise that is not directly related to the business operation of the enterprise. For example, the profit of fixed assets, the net income from the disposal of fixed assets, the payables that cannot be paid, and the additional refund of education fees. It refers to the various incomes recognized by the enterprise that are not directly related to the production and business activities of the enterprise.

Non-operating income is not generated by the consumption of operating funds of the enterprise, and does not need to be paid by the enterprise, but is actually a kind of net income, which does not need to be matched with relevant expenses. Therefore, in accounting, it is necessary to strictly distinguish the boundaries between non-operating income and operating income.