1. Do I need to pay taxes when filing the house lease?
Yes, the lessor's ID card (photocopy), the lease contract with the lessee and the agent's ID card can be brought to the tax service office of the local local tax bureau for tax declaration and tax payment:
1, taxpayer
Individuals who live in rented houses are taxpayers. The lessor shall pay relevant taxes and fees in accordance with the provisions of laws and regulations. When the tax authorities collect relevant taxes and fees, the guiding rent is taken as the calculation base; When the rent agreed in the lease contract is higher than the guiding rent, the rent agreed in the contract shall be taken as the calculation base.
2. Tax rate
Personal rental housing pays 5% tax.
3. Tax payment place
The street (town) where the rental house is located is the community affairs acceptance center or tax co-organizer or tax service hall of the tax authorities of all districts and counties. Housing intermediary agencies to collect housing rental tax, should be based on the location of the house to the above tax payment location.
4. Tax payment procedures
(1) Taxpayers should submit the housing lease contract, housing property certificate and other materials, and fill in the Shanghai Residential Housing Lease Tax Return, which mainly includes the name of the lessor, the address of the leased house, the reporting period and amount, and contact information.
(2) Collectors are responsible for receiving and reviewing relevant information and declaration forms;
(3) After the taxpayer pays the personal rental housing tax in full and on time, he will receive the General Tax Payment Certificate issued by the tax collection department.
5. Illegal handling
Taxpayers who evade private rental tax will be punished in accordance with the relevant provisions of the People's Republic of China (PRC) Tax Administration Law.
Second, the housing lease contract for the record
1, the house lease shall be registered and put on record. When signing, modifying or canceling the lease contract, the parties concerned shall register with the real estate management department of the people's government of the municipality directly under the central government, city or county where the house is located.
2. For business premises, when signing, modifying or terminating the lease contract, the lessor and lessee must go through the registration formalities with the real estate management department where the premises are located within 30 days. For housing, there is no need to file for the time being, but in order to effectively protect the rights and interests of the lessee, it is best to file for registration, otherwise the lessor may lease the house to others at the same time; Similarly, the lessor also faces the risk that the lessee will illegally rent the house to others. Lessors in Beijing should pay attention to the fact that all houses rented in Beijing must go through the registration formalities at the district/county land resources and housing administration bureau or its entrusted sub-district office or the rental service station of the township people's government.
The reason why the housing lease contract should be put on record is not only because the local government departments should grasp some actual conditions of the local floating population, but also because the housing lease itself is a legal business activity, and all legal business activities in life are basically taxed. For the taxes and fees that most tenants care about, the general landlord will directly add the taxes and fees to the rent, so the last part of the expenses will still be borne by the tenant.