How many times a year do you have to pay taxes for corporate housing leases?

The state stipulates that a tax of 21 points is paid

Multiply your rent by the amount of tax you're going to pay

That is, 72000 * 21% = 151200 (RMB) can be paid once a year.

The local tax will give you an invoice

It is a special invoice for the amount of rent tax paid by the enterprise

You must keep it

What did I Khan say, wow

Uh, the landlord is asking about the tax amount for the rental of the house

It's not a tax for businesses

Khan: I'm really convinced

If the landlord doesn't believe it, he will pay the land tax and take a look

Business tax = rental income * 5% = 72000 * 5% = 3600 urban construction tax and education surcharge = business tax * 10% = 3600 * 10% = 360 property tax = rental income * 12% = 72000 * 12% = 8640 stamp duty = rental income *

A total of 12,672 yuan.

Legal analysis: The housing rental tax is not necessarily paid once a year, because the housing rental tax is usually calculated according to the time of the contract. That is to say, if the contract is half a year, then the lease tax can also be paid once every six months, and the contract is signed once a year, so the lease tax most likely has to be paid for one year at a time.

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 the written form, it is impossible to confirm Article 707 If the lease term is more than six months, the written form of prudent excavation shall be adopted. If the parties do not adopt written form 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 the loss.

I found that a friend mentioned such a question, that is, the company collects a one-time rent for one year, how should the tax be handled? So today I will answer this question for you.

According to the Accounting Standards for Business Enterprises, it is mentioned that for an operating lease, the lessor needs to use the straight-line method or other systematic and reasonable methods to recognize the amount received from the operating lease as rental income during the lease term, so as to reflect the economic income generated by the leased assets.

For the payment of VAT:1If the taxpayer has a taxable behavior and receives sales payment or payment vouchers, it is necessary to issue an invoice on the same day.

2.If the company collects one year's rent at one time, then the accounting generally recognizes the rental income in monthly installments, and the tax liability will arise in the month of receiving the rent. For general taxpayers, they need to declare and pay VAT in the following month.

For the payment of income tax:

According to the regulations of the Enterprise Income Tax Law, it can be understood that rental income needs to be recognized according to the date of rent payable by the lessee as agreed in the contract. Corporate income tax is calculated on a tax-year basis and is paid in advance quarterly or monthly.

According to the relevant regulations, the rental income obtained by the enterprise from providing assets or the right to use the assets needs to be recognized according to the date on which the lessee pays the rent as stipulated in the contract or agreement.

Because when filing the enterprise income tax on a quarterly basis, the tax adjustment and increase treatment cannot be carried out, and if there is no reduction or exemption, it can be declared according to the total amount of profit in the accounting. Gear trembling.

Legal Analysis: There is no such thing as a rental tax. The details are as follows:

1. Individual rental properties should pay value-added tax, urban construction tax, education surcharge, local surcharge, income tax, and stamp duty.

2. Individuals who rent out real estate to collect rent need to apply to the tax authorities for invoicing, issue a ticket and pay a tax.

Legal basis: Law of the People's Republic of China on the Administration of Tax Collection

Article 28 The taxation authorities shall levy taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, suspend, overcollect, underleviate, collect in advance, postpone collection or apportionment of taxes in violation of the provisions of laws and administrative regulations. The amount of agricultural tax payable shall be determined in accordance with the provisions of laws and administrative regulations.

Article 29 Except for the tax authorities, tax personnel and units and personnel entrusted by the tax authorities in accordance with the law and administrative law, no unit or individual shall carry out tax collection activities.

Article 30 Withholding agents shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require entities and individuals that are not required by laws and administrative regulations to perform their obligations of withholding or collecting taxes. When the withholding agent fulfills the obligation of withholding or collecting tax in accordance with the law, the taxpayer shall not refuse.

If the taxpayer refuses, the withholding agent shall report to the tax authorities in a timely manner. The tax authorities shall pay the withholding agent the handling fee for withholding and collection in accordance with the regulations.

Many people think that they don't have to pay the rental tax, but in fact, it is because they have not met the conditions for paying the tax or the tenant is not clear, and the tax has actually been paid. Consequences of non-payment of tax on house rent 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 and Collection, the tax authorities shall not only order the payment within a 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 tax payment. If the lessor fails to file a tax declaration within the prescribed time limit, the tax authorities shall order it to make corrections within a time limit and may impose a fine of not more than RMB 2,000 if it fails to make corrections within the prescribed time limit, and if it fails to make corrections within the time limit, it may impose a fine of not less than RMB 2,000 but not more than RMB 10,000.

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 organ for handling. Who will pay the housing rental tax According to the relevant provisions of China's laws, the housing rental tax shall be paid as follows: (1) Any individual who provides the act of housing rental is the taxpayer of the housing rental industry.

2) If the property owner is not in the place where the property is located, or the property right is not determined and the lease dispute has not been resolved, the real estate custodian or user shall pay the tax of the housing leasing industry. (3) If an individual renting a house fails to declare and pay taxes to the in-charge local taxation authority where the property is located in accordance with the regulations, the in-charge local taxation authority may, in accordance with the relevant tax laws, deliver the Notice of Tax on Individual Rental Housing to the lessee, and the lessee shall find the lessor within the prescribed time limit and notify him to file tax returns and pay taxes. (4) If the lessee fails to find the lessor and pay the tax within the time limit prescribed by the competent local taxation authority, it shall be deemed that the lessor is not in the place where the real estate is located, and the lessee or the real estate custodian and the real estate user shall withhold and pay the tax on the housing leasing industry in accordance with the provisions of the Notice of the State Administration of Taxation on Strengthening the Collection and Administration of Real Estate Tax on Rental Housing.

Individual Income Tax Law of the People's Republic of China

Article 3. 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%.

Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 3. The property tax is calculated and paid according to the residual value of the original value of the property after deducting 10% to 30% at one time. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification. If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

Now that the living conditions are good, many people will invest in real estate, some people will have two or more suites under their names, and they will generally obtain income by renting.

According to the regulations of the tax department, the lease tax must be paid once a year. Usually this kind of tax is paid by the lessor, and the landlord will calculate the relevant taxes and rent together when calculating the rent, so this is equivalent to the renter paying the tax, so when paying the rent, the landlord can ask the landlord to issue an invoice from the formal tax department.

Who pays the rental tax.

1. Whether it is business tax or real estate tax, these taxpayers should be units or individuals who earn income from active rent.

2. Therefore, the landlord should be responsible for paying the rent and lease tax, but the person who rents the house is the direct taxpayer in the lease relationship, so the person who rents the house has the responsibility and obligation to ask the landlord to provide formal and legal invoices to pay the rent of the house.

3. Therefore, the time of payment of housing rental tax should be calculated from the day of collection of rent, and 5% of the rent should be paid.

What taxes are paid on rental housing?

Shops or houses under the name of individuals with a monthly rent of more than 2,000 yuan must pay the following taxes:

1. Business tax, based on 5% of the total income from the rental of the house and additional expenses. Houses rented by individuals at market price are charged at 3% of the rent.

2. The urban construction and maintenance tax is 7% of the actual business tax paid.

3. The education surcharge is 3% of the actual business tax

4. The real estate tax is 12% of the rent of the house, and the tax rate of the rental house is 4%, and if the house is subleased for business, it can be deducted from the rent paid by 12% after the rent collected

5. Individual income tax, according to the rental income, the tax rate of rental business housing is, and the trapped rental housing is.

6. Stamp duty, according to 1/1000 of the rent amount.

7. The land use tax is charged according to the local use tax standard of the floor area of the house.