How to calculate the rent tax and how to calculate the rental tax

When renting out a house, the following taxes and tax rates need to be paid:

1. Property tax, 12% of the rental income shall be paid from the next month after the rental property;

2. Urban land use tax shall be calculated and paid according to the grade of the land and the applicable land grade tax;

3. Business tax, individual rental houses should pay business tax at 5% of rental income, and individual rental houses with a monthly income of less than 800 are exempt from business tax;

4. For urban construction tax and education fee surcharge, individuals should pay the applicable rate based on the amount of business tax paid while paying business tax;

5. Stamp duty, individuals renting their own houses, which are used for production and operation, shall be deciled at the time of signing the contract according to the written lease contract between the two parties to determine the amount of the lease of one thousandth, and if the tax amount is less than 1 yuan, it shall be decaled at 1 yuan.

Deed Tax Law of the People's Republic of China

Article 7. Provinces, autonomous regions and municipalities directly under the Central Government may decide to exempt or reduce deed tax in the following circumstances:

1) Because the land and houses have been expropriated or requisitioned by the people at or above the county level, and the land and housing ownership is re-inherited;

2) Loss of housing due to force majeure and re-inheritance of housing ownership.

The specific measures for exempting or reducing deed tax provided for in the preceding paragraph shall be proposed by the people of provinces, autonomous regions and municipalities directly under the Central Government, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record. Article 13.

The tax authorities shall establish a mechanism for sharing tax-related information and cooperating with relevant departments. Relevant departments such as for natural resources, housing and urban-rural development, civil affairs, and public security shall promptly provide information related to the transfer of land and housing ownership to the tax authorities, and assist the tax authorities in strengthening the collection and management of deed tax.

The personal information of taxpayers learned of by the tax authorities and their staff shall be kept confidential in accordance with the law and shall not be disclosed or illegally provided to others.

Rent taxes are calculated as follows:

1. Rented for residence: real estate tax rental income 4; If the monthly rent exceeds the threshold, it is also necessary to levy: business tax rental income 3; Urban Construction Tax and Education Surcharge Business Tax 10 .

Stamp Duty Rental income ; Personal Income Tax Rental income 1 ; Land use tax area tax amount (xx yuan square meter);

2. Leased for business: real estate tax rental income 12; If the monthly rent exceeds the threshold, it is also necessary to levy: business tax chain dry rental income 5; Urban Construction Tax and Education Surcharge Business Tax 10 .

Stamp Duty Rental income ; Personal Income Tax Rental income 1 ; Land use tax area tax amount (xx yuan square meter);

Housing lease tax is a lease management fee levied on housing lease by the housing lease management department in accordance with relevant laws and regulations and the entrustment of the tax department.

Laws and Regulations

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

Article 5 The competent taxation department shall be in charge of the national tax collection and administration. Local State Taxation Bureaus and local taxation bureaus shall separately carry out collection and management in accordance with the scope of tax collection and management stipulated in the first place.

Local people at all levels shall, in accordance with the law, strengthen the leadership or coordination of the administration of tax collection within their respective administrative areas, support the tax authorities in performing their duties in accordance with the law, calculate the tax amount according to the statutory tax rate, and collect taxes in accordance with the law.

All relevant departments and units shall support and assist the tax authorities in performing their duties in accordance with the law.

The taxation authorities shall perform their duties in accordance with the law, and no unit or individual shall obstruct them. Article 8 Taxpayers and withholding agents have the right to learn from the tax authorities about the provisions of the national taxation laws and administrative regulations and the circumstances related to the tax payment procedures.

Taxpayers and withholding agents have the right to request the tax authorities to keep the information of taxpayers and withholding agents confidential. The tax authorities shall keep the information of taxpayers and withholding agents confidential in accordance with the law.

Taxpayers have the right to apply for tax reduction, exemption and tax refund in accordance with the law.

Taxpayers and withholding agents have the right to make statements and defenses against the decisions made by the tax authorities; In accordance with the law, they enjoy the right to apply for administrative reconsideration, file administrative lawsuits, and request state compensation.

Taxpayers and withholding agents have the right to accuse and report violations of law and discipline by tax authorities and tax personnel.

Renting a house requires the payment of rent, and for landlords or individual renters, it is necessary 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 attachment, local education fee surcharge, and water conservancy ** are exempted. Property tax 4 block auction, individual income tax 10.

2. The formula for calculating individual income tax: monthly rent of less than 4,000 yuan: (monthly rent of property tax 800) 10. Monthly rent of more than 4,000 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. Individual income tax calculation formula: monthly rent of less than 4,000 yuan: (monthly rent Zhenghengmin real estate tax 800) 10. Monthly rent of more than 4000 yuan: (monthly rent property tax) 80 10.

The method of calculating the house tax is: the deed tax; stamp duty; transaction fees; surveying and mapping fees; Ownership registration fee, certificate collection fee; The difference in the price of the real estate certificate is less than 2 years) value-added tax, 20% of the profit of the real estate transaction or 1% of the personal income tax of the house price.

Article 3 of the Income Tax Law on Individual Reformers.

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 transfers and incidental income shall be subject to a proportional tax rate of 20%.

Article 3 of the Deed Tax Law.

The deed tax rate is 3% to 5%. The specific applicable tax rate of the deed tax shall be proposed by the people of the province, autonomous region and Qijianxian City directly under the central government within the range of tax rates specified in the preceding paragraph, and shall be reported to the Standing Committee of the People's Congress at the same level for decision, and shall be reported to the Standing Committee of the National People's Congress and the People's Congress for the record. Provinces, autonomous regions, and municipalities directly under the Central Government may, in accordance with the procedures provided for in the preceding paragraph, determine differential tax rates for the transfer of ownership of different entities, different regions, and different types of housing.

Article 9. The tax liability of the deed tax shall be the date on which the taxpayer signs the contract for the transfer of land or house ownership, or the day on which the taxpayer obtains other certificates with the nature of the land or house ownership transfer contract.

The rental tax is calculated as follows: non-housing leases pay 12% of the rent of the property tax, 5% of the business and land tax, 20% of the personal income tax, stamp duty, 1% to 7% of the urban maintenance and construction tax, 3% of the education surcharge; Housing leases are subject to 4% property tax on rent, business tax halved from 3%, 20% personal income tax, stamp duty exemption, 1% to 7% urban maintenance and construction tax, and 3% education surcharge.

[Legal basis].Article 3 of the Provisional Regulations on Property Tax.

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.

Article 3 of the Individual Income Tax Law.

Personal Income Tax Rate:

1) For comprehensive income, an excess progressive tax rate of 3% to 45% shall be applied;

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%.