Do I have to pay taxes on renting a house, and do I have to pay taxes on renting a 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 analysisRental housing is subject to tax. If the monthly rent of individual façade rental and housing rental is more than 2,000 yuan (including 2,000 yuan), the business tax rate shall be 5%, the urban maintenance and construction tax rate shall be 7%, the additional tax rate of education fee shall be 3%, the real estate tax rental housing tax rate shall be 4%, and the tax rate shall be 12% and the stamp duty rate shall be 1/1000 according to the rental income obtained.

1. Individual income tax, the levy rate for rental business buildings is the levy rate for rental housing, and the levy rate for rental housing is urban land use tax, and the tax basis is the actual area of the rental house, and the tax rate is the applicable tax standard for the location of the house.

Legal basisArticle 2 of the Individual Income Tax Law of the People's Republic of China shall pay individual income tax on the following items: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

Legal analysis: rental housing is a leasing business, which needs to comply with policies, handle relevant procedures, and pay taxes; Generally, personal income tax and other taxes are paid according to 5-20% of the monthly rental income of the rental house. The details are as follows:

Taxes and fees related to leasing business 1. Real estate tax. 2. Urban land use tax. (The above two taxes can be temporarily exempted from payment if they are filed with the housing management department and the prescribed rent standards are implemented.)

3. Business tax. 5% of rental income. Exemption for individuals with monthly rental income of less than 800 yuan.

4. Urban construction and maintenance tax. The taxpayer's location is levied at 7 of the amount of business tax. If the taxpayer is within the scope of the suburban counties and towns, the tax rate shall be calculated and levied according to 5 of the business tax, and the tax rate of the rest of the areas shall be 1.

5. Education fee surcharge. It is levied at 3 of the business tax amount. 6. Stamp duty.

Decals at one thousandth of the rent. 7. Individual income tax.

Legal basis: Article 17 of the Provisional Regulations of the People's Republic of China on Business Tax The deed tax rate is 3-5%. The applicable tax rate of deed tax shall be determined by the people of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in the preceding paragraph in accordance with the actual situation of their respective regions, and shall be reported to the Ministry of Finance and the State Administration of Taxation for the record.

Individuals who rent out their houses are subject to taxes: Individual income tax is levied on the lessor on the income that individuals should obtain for renting out their own houses; If it is not rented to an individual, it should also pay property tax, as well as stamp duty.

Legal basisNotice on Promoting the Construction of Low-rent Housing, Affordable Housing System and the Healthy Development of the Housing Rental Market

1) Individual income tax shall be levied at a reduced rate of 10 on the income obtained by individuals from renting out housing.

2) Lease contracts signed for individual rental or leased housing shall be exempted from stamp duty.

3) For individual rental housing, regardless of use, the business tax shall be reduced by half on the basis of the 3 tax rate, and the real estate tax shall be levied at the rate of 4, and the urban land use tax shall be exempted.

4) Real estate tax shall be levied at a reduced rate of 4 for enterprises and institutions, social organizations and other organizations renting housing to individuals for residential use according to the market.

Legal analysis: rental housing, need to pay taxes, tax types and proportions are: 110% personal income tax; Sales tax; Property tax is 4%.

Legal basis: "Measures for the Administration of Affordable Housing" Article 25 Urban low-income families applying for the purchase of affordable housing shall meet the following conditions at the same time:

1) Have a local urban household registration;

2) The family income meets the income standards for low-income families delineated by the people of the city and county;

3) There is no house or the area of the current housing is lower than the housing difficulty standard stipulated by the people of the city and county.

The household income standards and housing hardship standards for the recipients of affordable housing shall be determined by the people of the city and county on the basis of factors such as local commercial housing, household disposable income, living level and family population structure, and shall be dynamically managed and announced to the public once a year.