Rental of real estate, tax rate 1 1%. If a general taxpayer rents a house, the input tax can be deducted by calculating the value-added tax at the tax rate of 1 1%.

If a small-scale taxpayer rents a house, the value-added tax will be calculated and paid at the rate of 5%. Individual industrial and commercial households and other individuals rent houses at a reduced rate of 5% 1. 5% is subject to VAT. Taxpayers issuing or issuing VAT invoices through the tax bureau, including special VAT invoices and ordinary VAT invoices, must issue special VAT invoices according to their applicable tax rate (1 1%) or collection rate (5%).

Calculation method of tax rate for small-scale taxpayers

Small-scale taxpayers apply the levy rate, not the tax rate. Under normal circumstances, small-scale taxpayers are subject to a levy rate of 3%, but for some special projects in the pilot reform of the camp, a levy rate of 5% is applicable.

(1) Article 12 of the revised Provisional Regulations of the People's Republic of China on Value-added Tax is 3%.

(II) Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax, and Implementation Measures for the Pilot Project of Changing Business Tax to Value-added Tax;

Article 16 The rate of VAT collection is 3%, unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.

(III) Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax, and Provisions on Relevant Matters of Changing Business Tax to Value-added Tax: Selling Real Estate.

(4) Small-scale taxpayers selling their acquired (excluding self-built) real estate (excluding houses purchased by individual industrial and commercial households and other individuals selling real estate) should take the balance of all the acquired price and extra-price expenses minus the original purchase price of the real estate or the pricing when acquiring the real estate as sales, and calculate the taxable amount at the rate of 5%. Taxpayers should pay taxes in advance at the place where the real estate is located according to the above-mentioned taxation method, and then file tax returns with the competent tax authorities at the place where the institution is located.

(5) Small-scale taxpayers selling their self-built real estate should take the total price and extra-price expenses obtained as sales, and calculate the tax payable at the rate of 5%. Taxpayers should pay taxes in advance at the place where the real estate is located according to the above-mentioned taxation method, and then file tax returns with the competent tax authorities at the place where the institution is located.

(6) Small-scale taxpayers in real estate development enterprises who sell self-developed real estate projects shall be taxed at the rate of 5%. Real estate business leasing service. Small-scale taxpayers who rent out their real estate (excluding individual rental housing) shall calculate the tax payable at the rate of 5%.

I hope the above contents can help you. If you have any questions, please consult a professional lawyer.

Legal basis:

Article 1 of the Provisional Regulations on Value-added Tax

Units and individuals that sell goods or provide processing, repair and replacement services and import goods within the territory of the People's Republic of China are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

Article

Taxpayers engaged in goods or taxable services with different tax rates shall separately account for the sales of goods or taxable services with different tax rates; If the sales amount is not accounted for separately, the higher tax rate shall apply.

Article 4

Except as provided in Article 11 of these Regulations, the taxable amount of taxpayers selling goods or providing taxable services shall be the balance after deducting the current input tax from the current output tax. Calculation formula of tax payable: tax payable = current output tax-current input tax. When the current output tax amount is less than the current input tax amount, the insufficient part can be carried forward to the next period for further deduction.