Do I have to pay taxes on renting a house, and do I have to pay taxes on renting a house

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: Notice on Tax Policies Related to Low-rent Housing, Affordable Housing and Housing Rental The taxation standards for individual housing rental are:

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 purpose, 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.

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: Renting out a home is subject to taxes.

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 purpose, 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.

Legal basis: Detailed Rules of the Provisional Regulations of the People's Republic of China on Deed Tax

Article 1 Units and individuals who transfer the ownership of land or houses within the territory of the People's Republic of China are taxpayers of deed tax and shall pay deed tax in accordance with the provisions of these Regulations.

Article 2 The term "transfer of land and housing ownership" in these Regulations refers to the following acts:

1. Transfer of state-owned land use rights;

2. Transfer of land use rights, including **, gift and exchange;

3. Housing sales;

4. Housing donation;

5. Housing exchange.

The transfer of land use rights in item (2) of the preceding paragraph does not include the transfer of rural collective land contracting and management rights.

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

2. Stamp duty is exempted for lease contracts signed for individual rental and leased housing;

3. For individual rental housing, regardless of purpose, 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 that rent housing to individuals for residential use according to the market.

2. The subject matter of individual income tax includes the following:

1. Resident taxpayers.

Individuals who have a domicile in China, or who have not been domiciled but have resided in China for one year, are resident taxpayers and shall bear unlimited tax liability, that is, they shall pay individual income tax in accordance with the law on their income obtained both within and outside China.

2. Non-resident taxpayers.

An individual who has no domicile and does not reside in China, or who has no domicile but has resided in China for less than one year, is a non-resident taxpayer and bears limited tax liability, and only pays individual income tax on the income obtained from China in accordance with the law.

Legal basis

Article 3 of the Individual Income Tax Law of the People's Republic of China.

Personal Income Tax Rate:

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

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied (the tax rate table is attached);

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%.

Civil Code of the People's Republic of China

Article 704 The contents of the lease contract generally include the name, quantity, purpose, lease term, rent and payment period and method of payment, maintenance of the leased property, etc. Songscha.

Article 705: The term of the lease shall not exceed 20 years. If it is more than 20 years old, the excess part is invalid.

Upon the expiration of the lease term, the parties may renew the lease contract; However, the agreed term of the lease shall not exceed twenty years from the date of renewal.

Individuals renting out their homes are subject to taxes. The main contents are: individual income tax should be levied on the lessor on the income that individuals should obtain for renting out their own housing; If it is not rented to an individual, it should also pay property tax, as well as stamp duty.

Rental housing is a leasing business, which needs to comply with the policy, handle the 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 relevant taxes and fees for leasing business are as follows:

1. Property tax.

2. Urban land use tax.

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 place where the taxpayer is located is levied at 7 of the tax 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.

It is the obligation of every citizen to pay taxes according to the law, and the state will convert a part of the social products from taxpayers to state ownership through taxation to meet the needs of the society.

Notice 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 individuals renting filial piety 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 basis

Article 2 of the Individual Income Tax Law of the People's Republic of China.

Individual income tax shall be paid on the following personal income:

1) Income from wages and salaries; Closed Chang.

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. The income obtained by taxpayers in items 5 to 9 of the preceding paragraph shall be calculated separately in accordance with the provisions of this Law.

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.