How to pay taxes for renting out a personal house

Legal analysis: To pay taxes, you need to go to the housing authority for the housing lease filing and then pay the relevant taxes, and generally individual rentals need to pay 4% real estate tax, business tax, and 10% personal income tax. If the terms are violated, a fine will be imposed once it is verified.

Legal basis: Article 1 of the Law of the People's Republic of China on the Administration of Tax Collection and Collection is formulated in order to strengthen the administration of tax collection, standardize the collection and payment of taxes, protect national tax revenues, protect the legitimate rights and interests of taxpayers, and promote economic and social development. Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***. No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations. Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.

Legal analysis: General VAT taxpayers in housing rental enterprises can choose to apply the simplified tax calculation method and calculate and pay VAT according to the levy rate of 5% minus the calculation and payment of VAT, or apply the general tax calculation method to calculate and pay VAT. Small-scale VAT taxpayers in housing rental enterprises who rent housing to individuals shall pay VAT at the rate of 5% minus the rate.

Legal basis: Article 703 of the Civil Code states that a lease contract is a contract in which the lessor delivers the leased property to the lessee for use and income, and the lessee pays the rent.

1. Value-added tax. VAT payable = tax-inclusive rent (1+5%) 5%, of which VAT payable for individual housing = tax-included rent (1+5%)

2. Additional taxes and fees. Urban construction tax payable = VAT payable 7% Education surcharge payable = VAT payable 3% Local surcharge payable = VAT payable 2%.

3. Property tax. Property tax payable = tax inclusive rent (1+5%) 12%, of which 4% property tax payable for individual housing.

4. Income tax. Individual rental: Pay personal income tax = [tax including rent (1+5%) - tax and reasonable cost] 20%.

Individual rental housing: Individual income tax payable = 10% of the income from individual rental housing.

5. Stamp duty. Rent including tax (1+5%)

The above taxes can also enjoy phased preferential tax policies, such as the "six taxes and two fees" tax reduction and exemption policy.

How to pay property tax for individual rental housing.

According to the Provisional Regulations on Real Estate Tax, if the property is rented, the rental income of the real estate shall be the basis for calculating the real estate tax. Therefore, individuals renting out their houses should be taxed on the rental income of the houses. Individual rental housing is subject to property tax at 4% of the rent.

1. Real estate tax: The 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 The applicable tax rate is 12% if the rental is a business house; If the rental is residential, a preferential tax rate of 4% applies.

2. Business tax: Business tax first calculates and pays business tax on rental income according to the tax item of "service industry". It is calculated as follows:

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

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

4. Individual income tax: 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 expense 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 "property lease income", and the preferential tax rate is 10%, and if the rental is a business building, the applicable tax rate is 20%; If the rental is residential, a preferential tax rate of 10% applies.

5. Exemption from urban land use tax.

6. Exemption from stamp duty.

The combined tax rate for individual rental housing is 5%.

The unit renting housing shall be declared and paid by the competent local taxation authority for 5% business tax, urban maintenance and construction tax, education surcharge and local education surcharge, 12% real estate tax according to rental income, 1 stamp duty according to the "property lease contract", land use tax, enterprise income tax and other taxes.

Housing rental tax is divided into two situations: individual rental housing and individual rental non-housing, 1. Individual rental non-housing (shops, offices, etc.) shall pay the following taxes: 1Property Tax:

The payment is calculated at 12% of the rental income. 2.Sales Tax:

The contribution is calculated at 5% of the rental income. 3.City Maintenance and Construction Tax and Education Fee Surcharge:

The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-level tax rate is applicable according to the taxpayer's location) and the education fee surcharge rate of 3%. 4.Personal Income Tax:

According to the income from property leasing, if the income does not exceed 4,000 yuan each time, 800 yuan of expenses shall be deducted; 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 will be 20% 2. Individual rental housing shall pay the following taxes: 1Property Tax:

The payment is calculated at 4% of the rental income. 2.Sales Tax:

The 3% tax rate is reduced by half. 3.City Maintenance and Construction Tax and Education Fee Surcharge:

The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-level tax rate is applicable according to the taxpayer's location) and the education fee surcharge rate of 3%. 4.Personal Income Tax:

Individual income tax is levied at a temporary reduction of 10% on the income obtained by individuals from renting out housing. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from the expenses; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income.

Article 3 of the Provisional Regulations of the People's Republic of China on Real Estate Tax The real estate tax shall be 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's government of Luma Province, autonomous region, and municipality 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 crack and spring type of real estate 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.

Tax payment standard for individual house rental:

1. The rental income obtained by individuals renting out houses needs to pay business tax, urban maintenance and construction tax, additional tax, real estate tax, stamp duty and personal income tax; Business tax: If the rental is a business house, such as a street house that is rented out for business, the applicable tax rate is 5%; If the rental is a residential dwelling, the preferential tax rate of 3% applies to the rental state;

2. Urban maintenance and construction tax: The applicable tax rate of urban maintenance and construction tax has three grades: if the individual is located 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%.

1. What is the tax rate for issuing lease invoices?

According to the laws of our country, the individual income tax is based on the income from property leasing, and if the income of the lease invoice tax does not exceed 4,000 yuan each time, the expenses will be deducted by 800 yuan, and if the income is more than 4,000 yuan, 20% of the expenses will be deducted, and the tax rate will be 20%. Individual rental housing: property tax is paid at 4% of rental income; The business tax is paid at half of the 3% rate; The urban maintenance and construction tax and education fee surcharge shall be paid by multiplying the actual business tax amount paid by the urban construction tax rate (the three-tier tax rate of % is applicable according to the different places where the taxpayer is located) and the education fee surcharge rate of 3%; The income from property leasing does not exceed 4,000 yuan each time, deducting 800 yuan of expenses, and deducting 20% of the expenses above 4,000 yuan, and the balance is the taxable income.

2. How much tax should be paid for shop rental.

1. The tax payable by the enterprise taxpayer for leasing and the real estate tenant for operation: real estate tax: calculated and paid based on rental income12.

Business Tax: 5% of rental income; Enterprise income tax: year-end final settlement.

Urban maintenance and construction tax and fee surcharge: The actual amount of business tax paid is multiplied by the urban construction tax rate (three tax rates are applicable according to the location of the taxpayer) and the fee surcharge rate 3; Stamp duty: decals of one thousandth of the lease amount according to the property lease contract.

If the tax amount is less than 1 yuan, it will be decaled at 1 yuan.

2. Individual shop leasing: real estate tax rental income 12; Stamp Duty Rental income 0 1 ; Personal Income Tax Rental income 1 ; Land use tax area tax amount (xx yuan square meter). If the monthly balance including rent exceeds the threshold, it also needs to be levied

Business Tax Rental Income 5 ; Urban Construction Tax and Fee Surcharge Business Tax 10.