Housing rental tax rate, what is the housing rental tax rate

Real ticket - regular company handling].

Add. Q number 275 - plus - 885 - plus - 9050 input number plus q to ask].

d man went to live

The housing lease management department levies a lease management fee on the housing lease in accordance with the relevant laws and regulations and the entrustment of the tax department. Both the Rental Management Levy and the Housing Rental Tax are levied on a rent-based basis and according to certain standards. In 2016, after the business tax was changed to value-added tax, the housing rental tax rate was set at 11%.

Trousers. Legal basis: Paragraph 2 of Article 15 of the Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax.

Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

The VAT rate of housing lease for general taxpayers can be levied at a rate of 5% or 11%, a tax rate of 5% for those who use the simple tax calculation method, and an 11% tax rate for those who choose the general tax calculation method. The VAT rate for small-scale taxpayers is 5%.

Legal basis] Article 3 of the Interim Measures for the Administration of VAT Collection and Collection of Real Estate Operating Lease Services provided by taxpayers.

General taxpayers who lease immovable property shall pay value-added wild rock sales tax in accordance with the following provisions:

1) General taxpayers who lease out the immovable property acquired before April 30, 2016 may choose to apply the simplified tax calculation method and calculate the tax payable at the rate of 5%.

If the location of the immovable property and the location of the institution are not in the same county (city, district), the taxpayer shall pay the tax in advance to the in-charge tax authority where the immovable property is located in accordance with the above-mentioned tax calculation method, and declare and pay taxes to the in-charge tax authority where the institution is located.

If the location of the immovable property and the location of the institution are in the same county (city, district), the taxpayer shall declare and pay taxes to the in-charge tax authority of Zaohua, where the institution is located.

2) General taxpayers who lease out their immovable properties acquired after May 1, 2016 shall be taxed according to the general tax calculation method.

If the location of the immovable property and the location of the institution are not in the same county (city, district), the taxpayer shall pay the tax in advance to the in-charge taxation authority where the immovable property is located at the rate of 3, and declare and pay taxes to the in-charge taxation authority where the institution is located.

If the location of the immovable property is in the same county (city, district) as the location of the institution, the taxpayer shall declare and pay taxes to the competent tax authority where the institution is located.

If a general taxpayer leases out the immovable property acquired before April 30, 2016 and is subject to the general tax calculation method, the above provisions shall be implemented.

The lease tax rate is based on rent, and business tax, urban maintenance and construction tax, education surcharge, real estate tax, individual income tax, urban land use tax and local education surcharge are collected according to certain standards. Individual rental housing, regardless of purpose, is subject to business tax at half of the rate of 3, and property tax is levied at the rate of 4. Taxes shall be paid by the lessor.

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, bonuses, income from property lease, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

The above reply to Bizao is only made by the current information combined with my understanding of the law, please be cautious and repentant for reference!

If you still have questions about this issue, it is recommended that you organize the relevant information and communicate with a professional in detail.

Legal analysis: 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, it voluntarily chooses the general tax calculation method at a tax rate of 11%, and pays 3% tax in advance at the place where the movable property is leased, and the remaining tax payable is returned to the location of the institution for declaration and payment. 3% of the rent collected from the VAT that should be paid in advance on the spot (1+11%)], and 11% of the rent collected from the VAT that should be declared and paid again at the location of the establishment (1+11%)] - the tax that has been paid in advance.

Legal basis: Civil Code of the People's Republic of China

Article 707: Where the lease period is more than six months, it shall be in writing. If the parties do not adopt a written form and cannot confirm Article 707 If the lease term is more than six months, it shall be in written form. If the parties do not adopt the form of written potato bump and cannot determine the term of the lease, it shall be deemed to be an indefinite lease.

If the lease term is fixed, it shall be regarded as an indefinite lease.

Article 710 The lessee shall not be liable for compensation if the leased property is used in accordance with the agreed method or according to the nature of the leased property, resulting in the loss of the leased property.

Article 715 The lessee may, with the consent of the lessor, make improvements to the leased property or add other things. If the lessee improves or adds other things to the leased property without the consent of the lessor, the lessor may request the lessee to restore the original state or compensate for losses.

Summary. Housing lease taxes: (1) Non-housing leases pay 12% real estate tax, 5% business tax, 20% personal income tax, stamp duty, 1% to 7% urban maintenance and construction tax, and 3% education surcharge; (2) Housing lease shall pay 4% real estate tax on rent, business tax reduced by half on the basis of 3% tax rate, 20% personal income tax on rent, stamp duty exemption, 1% to 7% urban maintenance and construction tax, and 3% education surcharge.

Housing lease disturbance taxes: (1) Non-housing lease to pay 12% of the rent of the real estate tax, 5% of the rent of the camp and the cultivation of the industry, 20% of the rent of the individual income tax, rent stamp duty, 1% to 7% of the urban maintenance and construction tax, 3% of the education surcharge; (2) Housing lease shall pay 4% real estate tax on rent, business tax halved on the basis of 3% tax rate, 20% personal income tax on rent, exemption from stamp Zhengdong tax, 1% to 7% urban maintenance and construction tax, and 3% education surcharge.

The above is the rental tax rate for the house.