Legal analysis: after the reform of the camp, the tax rate of land lease is 1 1%. Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36): It is applicable to general taxpayers of real estate leasing (the annual value-added tax service should reach 5 million yuan (including 5 million yuan)). Small-scale taxpayers apply a 3% levy rate. Personal rental of non-housing shall be implemented in accordance with the Grade and Tax Standard of Urban Land Use Tax Lot in our city (if some houses in the building are rented, the urban land use tax payable for the building area shall be shared according to the proportion of the construction area of the rented house to the total construction area of the building. If the land use tax has been declared and paid quarterly, it will not be levied when invoicing; Individual rental housing, regardless of use, shall be exempted from urban land use tax. For houses rented by individuals (regardless of housing and non-housing), individual income tax shall be levied on the rental income obtained by the lessor at the reduced rate of 10%. Taxpayers who get the rent for several months at a time will be charged in several months, and those who get the rent by stages within one month will be charged at one time. If the monthly rental income does not exceed 4,000 yuan, the personal income tax payable is = [rental income-tax-repair fee (limited to 800 yuan each time) -800]× tax rate; If the monthly rental income exceeds 4,000 yuan, the personal income tax payable is = [rental income-tax].
Legal basis: Article 15 of the Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax;
1. Taxpayers who have taxable behavior shall be taxed at a rate of 6% except as provided in Items (2), (3) and (4) of this Article.
2. Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.
3. Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.