What is the housing lease tax rate after the VAT reform?

From 1 May 2016, the tax rate on real estate leasing services is 11%.

Category 1: Calculation of individual rental housing 1. The nature of the house is residential.

If the nature of the house is residential, when the taxpayer calculates the tax, the VAT is divided into three grades according to the monthly rental income: (1) The monthly rent (excluding tax) is less than 30,000:

1.VAT: exempt;

2.Urban Maintenance and Construction Tax: exempt;

3.Education Surcharge and Local Education Surcharge: Exempt;

4.Water conservancy**: exempt;

5.Property tax: reduced at a rate of 4%;

6.Personal income tax: reduced at a rate of 10%.

On March 23, 2016, the notice of the Ministry of Finance and the State Administration of Taxation on comprehensively promoting the reform of business tax into value-added tax (Cai Shui [2016] No. 36): With the approval of ***, from May 1, 2016, the pilot project of replacing business tax with value-added tax (hereinafter referred to as "replacing business tax with value-added tax") will be fully launched nationwide, and all business tax taxpayers in the construction industry, real estate industry, financial industry, and life service industry will be included in the scope of the pilot project, and the payment of business tax will be changed to the payment of value-added tax.

Real estate operating lease services.

1.General taxpayers who lease out the immovable property acquired before April 30, 2016 can choose to apply the simplified tax calculation method and calculate the tax payable at the rate of 5%. If a taxpayer leases out the immovable property acquired before April 30, 2016 that is not in the same county (city) as the place where the institution is located, it shall file a tax declaration with the competent tax authority at the place where the institution is located after paying the tax in advance at the location of the immovable property in accordance with the above-mentioned tax calculation method.

2.General taxpayers in highway operating enterprises who collect vehicle tolls on expressways that started construction before the pilot project may choose to apply the simplified tax calculation method and calculate the tax payable at a reduced rate of 3%.

The expressway that started construction before the pilot project refers to the expressway with the contract commencement date indicated on the relevant construction permit certificate before April 30, 2016.

3.General taxpayers who lease out immovable properties acquired after May 1, 2016 and are not in the same county (city) as the location of the institution shall file a tax declaration with the competent tax authority at the place where the institution is located after paying the tax in advance at the location of the immovable property at the rate of 3.

4.Small-scale taxpayers who rent out the immovable property they have acquired (excluding individual rental housing) shall calculate the tax payable at the rate of 5%. If a taxpayer leases out immovable property that is not in the same county (city) as the place where the institution is located, it shall file a tax declaration with the competent tax authority at the place where the institution is located after paying the tax in advance at the location of the immovable property in accordance with the above-mentioned tax calculation method.

5.If other individuals lease out the immovable property (excluding housing) acquired by them, the tax payable shall be calculated at the rate of 5%.

6.For individual rental housing, the tax payable shall be calculated according to the levy rate of 5% minus the rate.

Housing leases are different from different lessors, and the calculated tax rates are different, as follows:

1. General taxpayers lease immovable property.

If a general VAT taxpayer leases immovable property, and the immovable property is acquired after May 1, 2016, or although it is acquired before April 30, 2016, but the tax rate of 11% is voluntarily selected by the general tax calculation method, 3% tax shall be paid in advance at the place where the immovable property is leased, and the remaining tax payable shall be returned to the place where the institution is located for declaration and payment. 3% of the VAT [rent collected (1+11%)] that should be paid in advance on the spot, and 11% of the VAT [rent collected (1+11%)] that should be declared and paid again at the location of the establishment - the tax that has been paid in advance.

The immovable property leased by general taxpayers was acquired before April 30, 2016, and the levy rate of the simplified tax calculation method is 5%. VAT payable in local prepayment [sales including tax (1+5%)]5%; Tax to be declared and paid back to the location of the establishment [Sales including tax (1+5%)]5% - Tax paid in advance.

2. Small-scale taxpayers lease real estate.

Small-scale taxpayers are subject to a 5% levy rate on leasing immovable property. Advance tax paid on rental real estate [sales including tax (1+5%)]5%; Tax declared and paid at the location of the establishment = [Sales including tax (1+5%)] 5% Tax paid in advance.

3. Individually-owned businesses rent housing.

For individual industrial and commercial households renting out housing, the levy rate is 5% but the mortgage is reduced, and the tax should be paid in advance [sales including tax (1+5%)].

4. Individuals lease real estate.

The tax rate for non-housing rented by individuals (referring to the use of production and business purposes) is 5%, and the tax payable [sales including tax (1+5%)] is 5%.

The levy rate for individual rental housing is reduced by 5%, and the tax payable = [tax-included sales (1+5%)].

According to the latest policy regulations after the VAT reform in 2016, the VAT rate for real estate leasing is 11% and the levy rate is 5%. Thank you for your understanding.

1.The stamp duty rates on housing leases are; Stamp duty is paid on the contract amount "at the time of signing the contract". 2.

The stamp duty is stipulated as follows: if the tax payable is more than one dime, the tax amount is less than five cents, and the full five cents are calculated according to one dime. There are special provisions for stamp duty on property leases:

The minimum starting point of the tax payable of one yuan, that is, if the tax amount exceeds one dime but is less than one yuan, it shall be calculated as one yuan.

Hello, Mr. Zou of the Accounting School will answer for you.

3% for small scale and 6% for general taxpayers

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After the VAT reform, the VAT rate of general taxpayers renting out houses is 11, and it will be reduced to 10 after May 1, 2018; The applicable levy rate for small-scale taxpayers renting out housing5; If other individuals rent out the immovable property (excluding housing) obtained by the Raid, the tax payable shall be calculated according to the levy rate of 5; For individual rental housing, the tax payable shall be calculated according to the levy rate of 5 minus 1 5.

1. Real estate tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house.

2. The standard of real estate tax collection is ad valorem or ad valorem

1) If it is levied on an ad valorem basis, the basis for calculating tax 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 is calculated on the basis of the rental income of the property. The specific reduction range of ad valorem levy 10 30 shall be determined by the people of the provinces, autonomous regions and municipalities directly under the Central Government**. For example, Zhejiang Province stipulates that the specific reduction 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 1 2; The annual tax rate is 12 if it is levied on the rental income of the property.

1. Do I have to pay taxes for renting a house?

1. According to the introduction of a municipal tax bureau, rent a house to pay tax. The scope of taxation of individual rental housing is the taxable behavior of individuals due to the rental of real estate. The tax payable on rental housing is equal to the rental income multiplied by the comprehensive levy rate.

If the monthly rent is less than 30,000 yuan on time, the landlord needs to pay 4 taxes. Therefore, there are certain taxes and fees to pay when renting a house.

2. According to the measures, rental housing needs to pay tax. The structure of the house for rent and its ancillary facilities shall meet the safety conditions in terms of construction and fire protection. The measures also stipulate that the housing and urban-rural construction (real estate) department and its subordinate housing leasing management agencies shall establish an inspection system, collect housing rental information, and conduct daily inspections of housing leases.

The income of the lessor from renting out the house, and the person renting the house should pay taxes according to the law.

3. According to the tax law, rental housing is subject to tax. The tax law stipulates that all units and individuals who rent out houses shall be based on the real and effective real estate rental income recorded in the real and effective housing lease contract or agreement, and they shall pay certain taxes and fees.

2. What are the consequences of not paying the housing lease tax?

1. If the lessor fails to pay the tax within the prescribed time limit, according to Article 32 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax authorities shall not only order the payment within the time limit, but also impose a late payment penalty of 5/10,000 of the overdue tax on a daily basis from the date of the overdue tax.

2. If the lessor fails to file a tax declaration within the prescribed time limit, according to Article 62 of the Law of the People's Republic of China on the Administration of Tax Collection, the tax authorities shall order it to change the tax return within a time limit and may impose a fine of not more than 2,000 yuan, and if it fails to make corrections within the time limit, it may impose a fine of not less than 2,000 yuan but not more than 10,000 yuan.

3. If the lessor deliberately conceals the real estate and fails to report or declare the rental income falsely, it shall be punished as tax evasion, and if the circumstances are serious, it shall be transferred to the judicial authorities for handling.

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

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

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% (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).

4.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 items and tax rate table).

Notice on Promoting the Construction of Low-rent Housing, Affordable Housing System and the Healthy Development of the Housing Rental Market (1) Individual income tax shall be levied at a reduced rate of 10 on the income obtained by individuals from renting housing. (2) Lease contracts signed for individual rental or leased housing shall be exempted from stamp duty. (3) For individual rental housing, the business tax shall be reduced by half on the basis of the 3 tax rate, and the real estate tax shall be levied at the rate of 4, and the urban land use tax shall be exempted.

4) Real estate tax shall be levied at a reduced rate of 4 for enterprises and institutions, social organizations and other organizations renting housing to individuals for residential use according to the market.