(1) taxes and fees paid in the process of real estate leasing; Taxes and fees include business tax (value-added tax), urban construction tax, property tax and education surcharge.
(2) Rent paid to the lessor. (sublease business)
(3) The repair cost of the actual expenditure of the leased property borne by the taxpayer: it is limited to 800 yuan every time, and can be deducted indefinitely in the future if it cannot be deducted at one time.
(4) The expense deduction standard stipulated by the tax law. 800 yuan or 20%
(5) Applicable tax rate: 20%. Individuals rent residential houses at the market price, and the tax rate is 10%.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.