How to pay personal income tax on property leasing Vehicle leasing

The income from the lease of property is based on the receipt obtained within one month.

If a one-time charge of 12,000 yuan is charged, then if it is more than 4,000 yuan, the tax will be calculated at a rate of 20% after deducting 20%.

12000*(1-20%)*20%=1920 yuan.

PS: If you charge 1000 yuan per month, you can greatly reduce the tax.

Since the monthly rent is less than 4,000 yuan, deducting 800 yuan, the tax rate is calculated at 20% of 200 yuan.

Annual tax = 200 * 20% * 12 = 480 yuan.

If an enterprise rents a personal vehicle, the income obtained by the individual shall be subject to individual income tax according to the income from property leasing and wheel letter, according to the Individual Income Tax Law of the People's Republic of China.

Paragraph 4 of Article 6 stipulates: "If the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from expenses;

If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

"Tax payable."

20% of taxable income. Enterprises should withhold and pay rent when they pay it.

Personal income tax.

Summary. According to the fourth paragraph of Article 6 of the Individual Income Tax Law of the People's Republic of China, "if the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan;

If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income. "Tax payable = 20% of taxable income. Enterprises should withhold and pay individual income tax when paying rent.

If an enterprise rents a personal vehicle, how does the individual pay personal income tax?

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According to the fourth paragraph of Article 6 of the Individual Income Tax Law of the People's Republic of China, "if the income from property leasing does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20 percent of the expenses will be deducted, and the balance of the code hunger shall be the taxable income. "Tax payable = 20% of taxable income.

Enterprises should withhold and pay individual income tax when paying rent.

Hello, 50,000 yuan a year for car rental, how much tax should be paid for this 50,000 yuan.

If the amount is more than 4,000 yuan, 20 percent of the fee will be deducted.

5* Do you have to pay 8,000 yuan? Right.

The income from individual car rental shall not exceed 4,000 yuan each time, and the fixed amount shall deduct 800 yuan; If the income per mu is more than 4,000 yuan, the fixed rate will deduct 20% of the cost. Lease income is based on income earned within one month. The taxes and education fees paid during the rental process can be deducted from the rental income with the tax payment (payment) voucher.

Deductions for the cost of repairs are also granted. Up to $800 per visit. If the deduction of the first front mold cannot be completed, it is allowed to continue to deduct in the next time until the deduction is exhausted.

The deductions are as follows:

1. Taxes and fees paid;

2. Actual repair costs;

3. Expense deduction standards stipulated by taxes and fees; Personal income tax (7000-(RMB.)

How to pay individual income tax: the individual should go to the tax bureau to declare and pay by himself; If there is a withholding agent, the withholding agent shall withhold the tax on a monthly or per-time basis. Usually, the employer can act as a withholding agent to handle the tax payment business for the prematurely starved workers.

Taxpayers who do not have taxpayers shall report to the tax authorities within 15 days of the month following the month in which they obtain their income and submit their tax returns.

If it is an individual's vehicle rented out, it is necessary to pay the tax on the alteration of personal income from property leasing.

Pay individual income tax on property lease (if the rental amount of the rental exceeds 4,000 yuan) = rental income of the rental * (1-20%)*20%.

The accounting treatment of the party paying the vehicle lease fee is to debit: management expenses and other accounts, and credit: bank deposits and other prudent accounts.

If it is an individual's vehicle rental, it is necessary to pay individual income tax on property leasing first.

Pay individual income tax on property lease (if the rental amount of the lease exceeds 4,000 yuan) = rental income of the lease * (1-20%) * 20%.

The accounting treatment of the party who pays the blind oak vehicle rental fee is: debit: management expenses and other accounts, and credit: bank deposits and other accounts.