The rent is 22,500 yuan, and the tax is paid at 1,800 yuan

According to the provisions of the Individual Income Tax Law, individuals who obtain income from renting out houses shall pay individual income tax in accordance with the regulations.

Tax item]: income from property lease.

Tax rate]: Individual income tax is levied at a rate of 10 on the income obtained from individual rental housing.

Tax basis]: The following expenses shall be deducted in turn when calculating and paying individual income tax on the property rental income obtained by individuals from renting out property:

1) Taxes and fees paid in the process of property leasing (business tax, urban construction tax, education fee surcharge, should be deducted with tax payment voucher);

2) The repair cost of the actual expenses of the leased property borne by the taxpayer (limited to 800 yuan each time, if the deduction cannot be completed at one time, it is allowed to continue to be deducted in the next time until the deduction is exhausted);

3) The expense deduction standard stipulated by the tax law (each income does not exceed 4,000 yuan, and the fixed deduction fee is 800 yuan; If the income is more than 4,000 yuan each time, the fixed amount will be deducted from the cost of 20).

In addition, if the owner of the property dies and the property is rented out and there is rental income during the period when the property inheritance formalities have not been completed, the individual who receives the rent shall be the taxpayer.

Guo Shui Han [2002] No. 146, Cai Shui [2000] No. 125, Guo Shui Fa [1994] No. 089).

Monthly tax payable: (22500 12-800) * 10% = yuan.

Pay individual income tax throughout the year.

Legal Analysis: (1) Business Tax:

1. If the monthly rental income is less than 20,000 yuan, it is exempt from business tax.

2. If the monthly rental income exceeds 20,000 yuan, the business tax shall be paid at the rate of 5% according to the "service industry-leasing industry" (at the same time pay urban construction tax, education surcharge, flood control fee and local education surcharge).

2) Individual income tax: if the income from "property leasing" does not exceed 4,000 yuan each time, 800 yuan will 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 individual income tax will be calculated and paid at the rate of 10%.

The following expenses shall be deducted in order when calculating and paying individual income tax on the property lease income obtained:

1. Taxes and fees paid in the process of property leasing;

2. The repair cost of the actual expenses of the leased property borne by the taxpayer;

3. The deduction standard for expenses stipulated by the tax law.

3) Property tax: Property tax is levied at 12% of rental income.

4) Stamp duty: Stamp duty shall be paid according to one-thousandth of the lease amount, and the tax amount shall be calculated at one yuan if the tax amount is less than one yuan.

5) Urban land use tax: The area confirmed by the land use certificate shall be used as the basis for calculating the tax. If the land use certificate has not been issued or the actual occupied area exceeds the area confirmed by the land use certificate, the taxpayer shall declare the tax according to the facts, and the local taxation department shall verify the tax calculation.

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

Article 1 This Law is enacted in order to strengthen the administration of tax collection, standardize the conduct of tax collection and payment, safeguard state tax revenue, 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 initiation and suspension of tax collection, 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: 3,960 yuan tax to be paid.

Applicable tax rate for rental services:

Provisional Regulations of the People's Republic of China on Value-Added Tax

The second draft of the article VAT rate:

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell immovable property, transfer land use rights, and sell or import the following goods shall be subject to a tax rate of 11%;

Article 5 In the event of taxable sales by a taxpayer, the amount of value-added tax collected shall be calculated according to the sales amount and the tax rate specified in Article 2 of these Regulations, which shall be the output tax. Formula for calculating output tax:

Output VAT = Sales Tax Rate.

36,000 multiplied by 11% = 3,960 yuan.

Legal basis: Provisional Regulations of the People's Republic of China on Value Added Tax

Article 2 VAT rates:

2) Taxpayers who sell transportation, postal services, basic telecommunications, construction, real estate leasing services, sell real estate, transfer land use rights, sell old goods or import the following goods shall be subject to a tax rate of 11%;

Article 5 In the event of taxable sales by a taxpayer, the amount of value-added tax collected shall be calculated according to the sales amount and the tax rate specified in Article 2 of these Regulations, which shall be the output tax. Formula for calculating output tax:

Output VAT = Sales Tax Rate.

For landlords or people who rent a house individually, they need to pay taxes, which are paid to the state.

1. The monthly rent is less than 30,000 yuan (including 30,000) yuan: housing value-added tax, urban maintenance and construction tax, education fee annex, local education fee stove source surcharge, water conservancy ** exemption. Property tax 4, individual income tax 10.

2. The formula for calculating individual income tax: monthly rent below 4,000 yuan: (monthly rent property tax hidden 800) 10. Monthly rent of more than 4000 yuan: (monthly rent property tax) 80 10.

3. Non-housing: value-added tax, urban maintenance and construction tax, education fee annex, local education fee surcharge, water conservancy** exemption. Property tax 12, individual income tax 20, stamp duty.

4. The formula for calculating individual income tax: monthly rent below 4,000 yuan: (monthly rent is sent to search property tax 800) 10. Monthly rent of more than 4000 yuan: (monthly rent property tax) 80 10.