What is the tax rate on the lease fee

The rental fee is taxed at 11%.

Treasury. Notice of the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax: General taxpayers of real estate leasing (applicable to annual VAT services of 5 million yuan, including 5 million). Small-scale taxpayers are subject to a 3% levy rate.

Measures for the implementation of the pilot project of replacing business tax with value-added tax.

Article 15 Value-Added Tax Rates.

1. In addition to the provisions of subparagraphs (2), (3) and (4) of this article, the tax rate shall be 6%.

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

3. Provide tangible movable property leasing services, with a tax rate of 17%. (4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Considerations for land leases

1) The qualifications of the subject shall be examined to see whether the right holder recorded on the property right certificate is consistent with the lessor.

2) The term of the lease, indicating the start and end dates of the lease and the term of the lease.

3) Land information, listing the name, location, area, quality grade of the leased land.

1. When signing the land lease contract, it is necessary to pay attention to: whether the lessor has the right to use the land and whether it is a sublease; Carefully review the lessor's land use right certificate.

photo, carefully check the rental period; Carefully review the lessor's self-confidence, focusing on whether the lessor mortgages the land; The obligations of the lessor shall be specified in the contract, mainly the basic conditions that the lessor shall provide; Attention should be paid to the agreement on the jurisdiction of disputes, and arbitration should be avoided as much as possible.

2. The lessor shall compensate for the loss if the contract is terminated without authorization. If the lessor terminates the contract without authorization, it shall compensate the lessee for its losses, including: the loss of funds that the lessee has invested in development, the loss of objects such as the construction of factories on the leased land, the loss of expected benefits, the loss of workers' wages, and the loss of product abandonment.

If liquidated damages are agreed in the rental contract.

The lessor shall bear the liquidated damages.

3. Attention should be paid to the arbitration jurisdiction of contract disputes. Fill in the name of the arbitration institution correctly, and the arbitration institution generally does not contain the word "city"; Fully understand the "final game" of the first award.

system, efficiency and risk coexist; Arbitration Commission.

It does not belong to a state organ and has limited authority; The overall quality of arbitrators is slightly lower than that of judges; Arbitration institutions are less impartial than courts; Arbitral institutions are susceptible to manipulation by local** or economic groups.

Tax rate on lease feesThere are two cases:

1. For immovable property leasing, an invoice with a tax rate of 11% can be issued, or an invoice with a levy rate of 5% can also be issued according to the regulations.

2. For the lease of tangible movable property, the invoice tax rate is 17%.

Analysis of Housing Rental Tax Law:

1. According to Article 12 of the Provisional Regulations of the People's Republic of China on Business Tax, the business tax liability shall arise on the day when the taxpayer raises the first tax service, transfers intangible assets or sells immovable property and receives the business income payment or obtains the receipt of the business income payment. Where the competent departments of finance and taxation have other provisions, follow those provisions.

2. According to Article 4 of the Provisional Regulations of the People's Republic of China on Real Estate Tax, the tax rate is 12% for those who calculate and pay real estate tax based on the rental income of real estate.

3. According to Article 25 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, if a taxpayer provides construction or leasing services and adopts the method of advance payment, its tax liability shall be incurred on the day of receipt of the advance payment.

According to the national policy, the tax rate of housing rental fee ranges from 5% to 7%, and the tax point will be different depending on the type of tax levied. The rental tax is levied by the local tax office where the property is located, and the rental invoice is also issued by the tax office. The urban maintenance and construction tax rate is 7% in urban areas, 5% in counties and towns, 1% in urban areas and counties, 3% for education fees, and 2% for local education, all of which are based on business tax.

The land use tax of Chengjiao Lossyou Town shall be paid according to the standard of land grade tax. The tax rate of land grade varies depending on the location. Stamp duty is paid at 1/1000 of the lease amount.

[Legal basis].Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36): Annex 1:

Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax: Article 15:

1) In the event of taxable acts, the tax rate shall be 6% except for the provisions of subparagraphs (2), (3) and (4) of this Article.

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

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

(4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax (CS 2016 No. 36): Annex 1: Article 16 of the Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax:

The VAT levy rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.

The above is only the current information combined with my understanding of the law, please refer to it carefully!

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

General taxpayers of real estate leasing (applicable to annual VAT services of 5 million yuan, including 5 million yuan)]. Small-scale taxpayers are subject to a 3% levy rate. Article 15 of the "Measures for the Implementation of the Pilot Project of Replacing Business Tax with Value-Added Tax" VAT rate:

1. In addition to the provisions of subparagraphs (2), (3) and (4) of this article, the tax rate shall be 6%. 2. Provide transportation, postal services, basic telecommunications, building collapse, real estate leasing services, sales of real estate, transfer of land use rights and spare shirts and socks, with a tax rate of 11%. 3. Provide tangible movable property leasing services, with a tax rate of 17%.

(4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

If it is a lease of real estate, the tax rate of the lease tax is usually 11%, but it is also possible to issue an invoice with a tax rate of 5% according to the regulations, if it is a lease of tangible movable property, then the tax rate of the invoice is usually 17%. If it is a land lease, there will also be relevant precautions, such as paying attention to the subject qualifications, it is necessary to check whether the right holder and the lessor recorded on the property right are the same person, and then the seepage hall land should also pay attention to the lease term, mainly to pay attention to the start and end date of the lease and the specific term of the lease.

According to the laws of our country, if an individual's house is rented out with a rent of more than 2,000 yuan, he needs to pay relevant taxes and fees according to the income obtained, including real estate tax, stamp duty, personal income tax, urban education and land tax and other taxes and fees.

1. Business tax shall be paid at 5% of the rental income.

2. The urban maintenance and construction tax shall be paid at 7% of the rental income.

3. The education fee surcharge shall be paid at the rate of 3% of the rental income.

4. The property tax on renting out personal housing is 4% of rental income.

5. Individual income tax shall be paid at the tax rate when renting out housing.

Rental of business premises shall be paid at the tax rate.

The rent of the house is the joint property of the husband and wife. According to the provisions of China's Civil Code, during the existence of the marital relationship between husband and wife, the wages, remuneration for labor services, investment income, inherited property, etc., jointly owned by the husband and wife, belong to the joint property of the husband and wife, and the husband and wife have equal rights to dispose of the joint property. If there are other circumstances between the husband and wife, the parties may issue a written agreement on the property during the marriage, which specifies which property belongs to whom must be expressed in writing, and the oral agreement has no legal effect.

1. Lease fee tax rate

1) In the event of taxable acts, the tax rate shall be 6% except for the provisions of subparagraphs (2), (3) and (4) of this Article.

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

3) Provision of tangible movable property leasing services, with a tax rate of 17%.

(4) The tax rate for cross-border taxable activities of domestic entities and individuals shall be zero. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.

2. Legal basis

The basic principles of our country's tax regulations are:

1) the principle of taking into account various interests and correctly handling needs and possibilities, which is conducive to the accumulation of funds by the state;

2) Implement the principles of the Party's economic policies and laws and regulations, which are conducive to the construction and development of the national economy;

3) Implement the principle of differential treatment and reasonable burden.

Among them, everyone needs to pay attention to: try not to rent the house to short-term renters, do not rent to short-term renters, such as people who only rent for a month or two, you must be very cautious when renting to each other. Try to keep the deadline as short as half a year, and try not to disclose too much information to people who don't know the details.