How to declare the individual income tax paid for housing rental?

Provisions for individuals to rent out their properties.

When calculating the taxable income, the following expenses are deducted from the income excluding VAT in turn:

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 (limited to 800 yuan each time, and the deduction will continue to be continued the next time if the deduction cannot be completed until the deduction is exhausted);

2) Calculation of tax payable on sublease of individual housing.

The order of deductions has been adjusted to:

Taxes and fees paid during the lease of the property;

rent paid to the lessor;

The cost of repairing the leased property at the taxpayer's expense (up to $800 each time);

Expense deduction standards stipulated by tax laws.

3) The method of calculating the tax payable.

Tax rate: 20%; However, the income obtained by individuals from renting out residential housing according to the market will be temporarily reduced to 10% of the individual income tax.

Tax Payable Taxable Income Applicable tax rate.

Example Questions: Calculation Questions] Dong Liang will rent out an apartment in the urban area at market price from January 1, 2021, and will receive a monthly rent of 3,800 yuan. In January, the repair cost of 1,200 yuan was incurred due to water leakage in the bathroom, and legal and valid expenditure vouchers have been obtained.

Requirements: Calculate the individual income tax payable by Dong Liang for renting a house in January and February (excluding other taxes and fees).

Analysis] Individual income tax payable (3800 800 800) 10% (3800 400 800) 10% 480 (yuan).

For renting out a house, you need to declare and pay individual income tax according to the income from property leasing, and pay individual income tax according to 20% of the income from renting out the house. If the income from renting a house does not exceed 4,000 yuan each time, 800 yuan of expenses shall be deducted; If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

Pay personal income tax on a monthly or one-time basis. Withheld by the lessee. If there is no withholding agent, the tax return shall be submitted to the tax authorities within 15 days of the month following the month in which the income is obtained, and the tax shall be paid.

Legal Analysis: Individual Income Tax Rental Filing Method:

1. Declare through the withholding agent: handle the deduction when the unit pays the monthly wage withholding tax;

2. Annual self-declaration of comprehensive income: Taxpayers shall apply for deduction when filing the annual comprehensive income final settlement. You can choose to file a declaration with the competent tax authority of the place of remittance between March 1 and June 30 of the following year.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting 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.

Article 13 of the Individual Income Tax Law of the People's Republic of China Where a taxpayer obtains taxable income and does not have a withholding agent, he or she shall submit a tax return to the tax authorities within 15 days of the month following the month in which the income is obtained, and pay the tax.

If a taxpayer obtains taxable income and the withholding agent fails to withhold the tax, the taxpayer shall pay the tax before June 30 of the following year in which the income is obtained; If the tax authorities notify the taxpayer to pay the tax within the time limit, the taxpayer shall pay the tax within the time limit.

If an individual resident obtains income from outside China, he or she shall file a tax declaration within March 1 to June 30 of the year following the year in which the income is obtained.

If a non-resident individual obtains income from wages and salaries from two or more sources within the territory of China, he or she shall file a tax declaration within 15 days of the month following the month in which the income is obtained.

First, the front. Landlords can go to the property office in the district where the house is located.

Handle the registration and filing of housing leases.

Procedures for paying taxes and issuing bills. At the same time, the real estate management department will issue a housing lease registration record book to the lessor, and a housing lease registration record certificate will be issued at the same time for commercial rental, including large markets and office buildings.

2. Analysis. Enterprises, self-supporting institutions and housing management departments renting houses can declare and pay the above taxes when going through the normal tax declaration procedures. Other units and individuals should take the initiative to go to the tax department where the unit is located or the place where they live to file tax returns and fulfill their tax obligations in accordance with the law.

3. There are taxes to be paid for renting out houses.

1. Property tax.

Administrative organs, public institutions, people's organizations, military units, housing management departments or individuals shall pay real estate tax at a rate of 12% on the basis of rental income;

2. Urban land use tax;

3. Business tax. Units and individuals renting out houses shall pay business tax at a rate of 5% based on rental income, and individual rental monthly rental income of less than 800 yuan shall be exempted from business tax;

4. Urban maintenance and construction tax.

Units and individuals renting out houses shall pay urban construction tax at the applicable tax rate based on the amount of business tax paid at the same time as paying business tax.

5. In addition, units and individuals renting housing should also pay the corresponding education surcharge, stamp duty and enterprise income tax.

or personal income is as bad as taxes. Lease Judgment.

This depends on what kind of house you are renting, and you can't generalize.

Individual income tax is levied at a reduced rate of 10% for individual rental housing;

Individual income tax is levied at a rate of 20% for individuals renting out non-housing.

Individual income tax is paid at 20% of the income of the individual rental house. If the income from renting a house does not exceed 4,000 yuan each time, 800 yuan of expenses shall be deducted;

If the amount is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be the taxable income.

Less than 4000 (excluding VAT rent - related taxes - 800)*20%More than 4,000 [(excluding VAT rent - related taxes)*(1-20%)] 20%.

Individual income tax on rental of immovable property = (rent excluding tax - reasonable expenses during the rental period) 20%.

3.After entering, the page will inform you of the documents we need to prepare in advance, such as housing rental information, work city information, and withholding agent information. After the preparation is completed, we click the "Ready, enter the filling" button to enter the next step.

5.Let's start filling in your rental information. You need to fill in your deduction year, the address where the rental house is located, the start and end of the rental period, and the city of work.

6.Let's start filling in the spouse information. Depending on your situation, fill in whether you have a spouse or not. If you have a spouse, you will need to fill in the basic information of your spouse.

7.Let's start filling in the declaration method. There are two ways to file a return, which is through the withholding agent declaration and the comprehensive income annual self-declaration.

According to your actual situation, choose the appropriate declaration method. If you choose to report through a withholding agent, you will need to select the correct withholding agent below.

8.Finally, click on the "Submit" button, so that the declaration is completed.

Note: You need to understand how to declare yourself. If it is declared through a withholding agent, it is more suitable for office workers; Self-declaration of comprehensive income annually, suitable for freelancers or self-employed.

The same is true for the absence of a spouse and the deduction is made in accordance with the following provisions. Interim Measures for Special Additional Deduction of Individual Income Tax: Article 17 Housing rental expenses incurred by taxpayers who do not have their own housing in the main working cities may be deducted in accordance with the following standards:

1) Municipalities directly under the Central Government, provincial capitals (capitals), cities specifically designated in the state plan, and other cities determined by the government, the deduction standard is 1,500 yuan per month; (2) In addition to the cities listed in Item 1, cities with a registered population of more than 1 million in the municipal district shall be deducted 1,100 yuan per month; For cities with a registered population of less than 1 million, the deduction standard is 800 yuan per month. If the taxpayer's spouse has his or her own house in the taxpayer's main working city, it shall be deemed that the taxpayer has his own house in the main working city. Article 18 The term "main working city" as used in these Measures refers to the entire administrative area of the municipality directly under the Central Government, the city specifically designated in the state plan, the sub-provincial city and the prefecture-level city (region, prefecture and league) where the taxpayer is employed; If the taxpayer does not hold an employment unit, it shall be the city where the tax authority that accepts the final settlement of its comprehensive income is located.

If both husband and wife have the same main city of work, only one of them can deduct the housing rent expenses. Article 19 Housing rent expenses shall be deducted by the tenant who has signed the lease housing contract.

Individual income tax rental declaration method: through the withholding agent declaration, the lead transport unit pays monthly wage withholding tax deduction; Taxpayers should apply for deductions at the time of annual comprehensive income final settlement and declaration. Taxpayers shall retain relevant materials such as housing lease contracts and agreements for future reference.

Article 12 of the Individual Income Tax Law of the People's Republic of China shall calculate the individual income tax on an annual basis for the taxpayer to obtain business income, and the taxpayer shall submit the tax declaration statement to the tax authorities within 15 days after the end of the month or quarter, and pay the tax in advance; The final settlement shall be completed before March 31 of the following year in which the income is obtained. Individual income tax shall be calculated on a monthly or per-time basis for the income obtained by taxpayers from interest, dividends and bonuses, income from property leasing, income from property transfer and incidental income, and if there is a withholding agent, the withholding agent shall withhold and pay the tax on a monthly or per-time basis.