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Anonymous users2024-02-06There is a tax to sublet your home. In general, the following taxes apply:
a) Business tax. If an enterprise subleases out the rented plant, it shall pay business tax in full according to the rental income, and the lease cost cannot be deducted. The applicable tax rate varies depending on the purpose of the rental property
For residential housing rented out according to the market**, the business tax payable shall be levied at a reduced rate of 3%; A 5% tax rate is levied on non-residential properties rented out on the market**.
2) Urban maintenance and construction tax. It is levied at 7% of the actual business tax paid.
3) Education Fee Surcharge. It is levied at 3% of the actual business tax paid.
4) Stamp duty. According to the "Provisional Regulations of the People's Republic of China on Stamp Duty", the property lease contract is decaled at one thousandth of the lease amount. Including the lease contract and the sublease contract, stamp duty shall be paid in accordance with the regulations.
5) Individual income tax. The sublease income obtained by an individual is the income from the lease of property.
1. Sign a written contract, and clarify the legal relationship between the landlord, the subtenant, and the tenant in the contract. It's not just about security, it's also about property.
2. It is best to go through relevant legal intermediaries. This is because the agency will review the rented property to ensure that it is safe.
3. Avoid signing a separate rental contract with the subleaser.
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Anonymous users2024-02-05Subletting of the house is subject to taxes, including stamp duty on the lease amount; 20% of the lease amount (up to 800 yuan per transaction); VAT from 3% to 5% of the lease amount; VAT 7% urban maintenance and construction tax; VAT 3% surcharge on education fees.
[Legal basis].Article 1 of the Provisional Regulations on Stamp Duty.
Units and individuals that have written and received the certificates listed in these Regulations within the territory of the People's Republic of China are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.
Article 3 of the Individual Income Tax Law buries the shed.
Personal Income Tax Rate:
1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;
2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;
3) Income from interest, dividends, dividends, dividends, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.
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Anonymous users2024-02-0420% of the lease amount is subject to personal income tax (limited to 800 yuan each time) for sublease of the house; 3% to 5% of the lease amount is subject to business tax; Business tax: 7% urban maintenance and construction tax; 3% surcharge on education expenses with business tax; Stamp duty on the lease amount.
[Legal basis].Article 3 of the Individual Income Tax Law.
Personal Income Tax Rate:
1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;
2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;
3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.
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Anonymous users2024-02-03Legal analysis: urban maintenance and construction tax and education surcharge: the actual amount of business tax paid is multiplied by the urban construction tax rate (the three-level tax rate of % is applicable according to the location of the taxpayer) and the education fee surcharge rate of 3%.
Individual income tax: according to the income from property leasing, if the income does not exceed 4,000 yuan each time, the expenses will be deducted 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%.
Legal basis: Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China
Article 8 The form of personal income, including cash, in-kind, valuable** and other forms of economic benefits; If the liquid is in kind, the taxable income shall be calculated according to the ** indicated on the obtained voucher, and if the physical object without the voucher or the ** indicated on the voucher is obviously low, the taxable income shall be verified with reference to the market**; If the income is valuable, the taxable income shall be assessed according to the face value and the market; If the income is other forms of economic interests, the taxable income shall be assessed with reference to the market.
Article 2 The amount of individual income tax paid abroad mentioned in Article 7 of the Individual Income Tax Law refers to the amount of income tax that should be paid and actually paid in accordance with the laws of the country (region) on which a resident individual has earned income outside China.
The tax payable on the taxpayer's overseas income calculated in accordance with the provisions of this Law as mentioned in Article 7 of the Individual Income Tax Law is the limit of the income tax amount for the comprehensive income, business income and other income paid abroad by a resident individual (hereinafter referred to as the credit limit). Unless otherwise stipulated by the competent financial and tax authorities, the sum of the comprehensive income credit limit, business income credit limit and other income credit limits in a country (region) outside China shall be the credit limit for income in that country (region).
If the actual amount of individual income tax paid by a resident individual in a country (region) outside China is lower than the credit limit calculated in accordance with the provisions of the preceding paragraph, the resident individual shall pay the tax on the difference in China; If the credit limit for income in the country (region) is exceeded, the excess shall not be deducted from the tax payable in the current tax year, but may be deducted from the balance of the credit limit for income earned in the country (region) in the following tax year. The maximum period of deduction shall not exceed five years.
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