Do I have to pay property and land tax for the use of my rented dwelling as an office space?

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.

Tax characteristics: 1. Property tax belongs to the individual property tax in the property tax, and its tax object is only the house;

2. The scope of expropriation is limited to commercial houses in cities and towns;

3. Taxations are prescribed for the operation and use of houses, which are levied on the residual tax value of real estate for self-use and rental income on rental housing.

Remarks: With land as the object of taxation, it is levied in currency or in kind according to the land area, grade, **, income or value-added. Abbreviation"Land Tax"。This includes taxes on both rural and urban land.

There must be a tax to be paid, the local tax bureau has a standard, you can ask, the property tax is more, according to the original value of the property minus the discount, multiplied by a certain proportion is generally, this is a year's property tax.

If the tax is levied according to the residual value of the property, it is called ad valorem taxation; The property tax is calculated and paid according to the residual value of the original value of the property after deducting 10% and 30% at one time. The deduction ratio shall be determined by the people** of the provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. Such a provision will not only help each region to determine the residual tax value according to local conditions and local conditions, but also help balance the tax burden of various localities, simplify the calculation procedures, and improve the efficiency of tax collection and management.

Original value of the property: It should include all kinds of ancillary equipment that are inseparable from the house or supporting facilities that are generally not calculated separately. The main ones are:

Heating, sanitation, ventilation, etc., if the taxpayer reconstructs or expands the original house, the original value of the house shall be increased accordingly.

1.If it is levied on the residual value of the property, the annual tax rate is; 2.The tax rate is 12% based on the rental income of the property. However, for the residential housing rented by individuals according to the market**, if it is used for residence, the real estate tax can be temporarily reduced at the rate of 4%.

Land use tax is paid according to the area, and how much is paid according to the local proportion.

Property tax is payable.

Many people mistakenly believe that they can avoid paying taxes by using their own home as their company's office space without rental income. The fact is that on the contrary, the tax authorities can levy property tax based on the assessment of the property** at an annual rate of 12%.

If the company pays rent, the tax is less than if it does not pay rent.

1.The tax authorities only use rental income as the basis for calculating taxes, and individuals who rent out houses to obtain rental income need to pay business tax, urban maintenance and construction tax, education surcharge, real estate tax, stamp duty and personal income tax.

1) Business tax: First, the rental income is calculated and paid according to the service industry tax item.

The calculation formula is: monthly business tax payable = monthly rental income The applicable tax rate is 5% if the rental is a business premises; If the rental is a residential dwelling, a preferential tax rate of 3% applies.

2) Calculate and pay urban maintenance and construction tax according to the amount of business tax. The calculation formula is: the amount of urban maintenance and construction tax payable = the actual amount of business tax paid The applicable tax rate of urban maintenance and construction tax has three levels of applicable tax rate:

If the individual's location is in an urban area, the applicable tax rate is 7%; If the individual's location is a county seat or town, the applicable tax rate is 5%; If the individual's location is not in the city, county or town, the applicable tax rate is 1%.

3) The education fee surcharge shall be calculated and paid according to the business tax amount. The calculation formula is: 3% of the actual amount of business tax paid in addition to the education fee payable

4) Real estate taxThe tax amount of real estate tax is calculated and paid according to the rental income, and the calculation formula is: monthly real estate tax payable monthly rental income Applicable tax rate If the rental is a business house, the applicable tax rate is 12%; If the rental is residential, a preferential tax rate of 4% applies.

5) Stamp dutyFor the contract signed by the individual rental store, both parties (including the lessor and the lessee) who sign the contract also need to pay stamp duty according to the tax item of the property lease contract, and the applicable tax rate is 1. The calculation method is: stamp duty payable = monthly rental income Lease term (number of months) Applicable tax rate.

6) After deducting the above-mentioned taxes and fees (including the repair costs of the actual expenses of the rental property borne by the taxpayer) and the deduction standard stipulated in the tax law, the individual income tax is the taxable income of the individual rental house. Individuals also need to pay individual income tax on this income calculated according to the income from property lease, and a preferential tax rate of 10% is applied. There may also be some preferential policies in your own location, and the above taxes may not be paid in full.

2.The payment of rent is subject to a legal invoice issued by the tax bureau and can be paid before tax. Therefore, if the profit at the end of the year is greater than the rent paid, the income tax can be reduced by 25%.

However, if you want to pay rent, you should check with your local tax office to see if there is a minimum or maximum limit. If any, the Inland Revenue Department has the right to tax the local housing lease**.

1. Article 7 of the Interpretation and Interim Provisions of the State Administration of Taxation on Several Specific Issues Concerning Real Estate Tax stipulates that "if a taxpayer or individual uses the real estate of the real estate management department, tax-exempt unit and taxpayer unit without rent, the user shall pay the real estate tax on behalf of the user". Enterprises that borrow other people's real estate as office space free of charge can be regarded as real estate for their own use, and pay real estate tax and land use tax according to regulations.

2. According to the provisions of the above tax law, the office space of other units shall be borrowed free of charge, and the real estate tax shall be levied according to the needs of the individual real estate for personal use, and the real estate tax shall be calculated according to the residual value of the real estate. If you borrow another person's real estate free of charge, you should pay real estate tax according to the residual value after deducting 25% of the original value of the real estate (foreign-funded enterprises or foreign individuals according to the net value of the real estate), and the land use tax shall be calculated and paid according to the land area of the real estate. If your unit borrows other people's real estate free of charge, the real estate tax shall be declared and paid as your own real estate, and the real estate owner shall declare and pay it by himself or the user shall declare and pay it on his behalf.

The office space leased or borrowed by the company from others shall be registered as a tax source. If the taxpayer for the land use right is not in the place where the land is located, the custodian or the actual user shall pay the tax. 3. Article 4 of the Interpretation and Interim Provisions on Several Specific Issues Concerning Land Use Tax (Guo Shui Di Zi 1988 No. 15) of the State Administration of Taxation stipulates that land use tax shall be paid by units or individuals with land use rights.

If the taxpayer with the right to use the land is not in the place where the land is located, the custodian or the actual user shall pay the tax. If the land use right has not been determined or the ownership dispute has not been resolved, the actual user shall pay taxes. If the land use rights are jointly shared, the parties to the joint ownership shall pay taxes separately.

Article 5 stipulates that the parties to the joint ownership of land use rights shall calculate and pay the land use tax separately according to the proportion of the land area actually used by them to the total area. To sum up, because your unit and other units share the same land use certificate, your unit should calculate and pay land use tax according to the proportion of the total construction area owned.

Yes, there is a tax.

Owned property is subject to property tax.

1. The real estate tax shall be paid for the real estate used for self-production and operation = the original value of the real estate x 70% 2, the real estate tax shall be paid for the real estate tax recognized in the form of rent = the original value of the real estate x 12%, and then the business tax shall be paid according to 5% of the rental income, and the urban construction tax shall be paid at 7% of the business tax, 3% shall be paid for the education fee, and 1% shall be paid for the local education fee, and the land use tax shall be paid according to the land area, and the tax amount shall be confirmed by the land level divided by the city.