1. What is the house rental tax and who pays it?
The house rental tax contains a variety of taxes, including business tax, urban maintenance and construction tax, personal income tax, property tax, stamp duty, urban land use tax, local education surcharge and education surcharge. According to the relevant tax laws and regulations in China, stamp duty is paid by two or more parties to the lease contract, and other taxes and fees are paid by the lessor. In real life, in order to reduce the losses caused by paying taxes, landlords mostly don't register their houses for rent, and they don't pay rent and lease tax. Even if the landlord pays taxes, most of these taxes are passed on to the tenant. For most individuals who rent a house, it doesn't matter much whether they pay the house rental tax or not, but for those who rent a house for business, they may need to pay taxes to handle the accounting accounts.
Second, how to calculate the rental tax?
There are two ways to calculate the house rental tax.
1, Separate calculation: Calculate the expenses involved in the house rental tax separately. For example, the tax rate of business tax is 5% of the total rental income, and the threshold is 20,000 yuan; The education surcharge is 3% of the actual business tax paid; The taxable amount of individual income tax is 10% of taxable income; The property tax is 12% of the total rental income; The urban maintenance and construction tax rate is 7% of the actually paid business tax (different cities).
2. Consolidated calculation: Business tax, personal income tax, real estate tax and land use tax involved in house leasing can also be calculated together. For example, Hubei will combine them into "house leasing tax" for collection. For individuals renting houses, non-houses, enterprises and institutions renting houses and so on, there are different comprehensive tax rates. Personal rental housing, the monthly rent of less than 5000 yuan, the tax rate is 4%; 5000 yuan (inclusive)-20000 yuan, 5%; 20 thousand yuan (inclusive) or more, 7.68%. If an individual rents a house with a monthly rent of 3,000 yuan, the monthly tax burden is 120 yuan. If an individual rents a non-residential house with a monthly rent of less than 5,000 yuan, the tax rate is 6. 1%; 5,000 yuan (inclusive)-20,000 yuan, 8. 1%; 20,000 yuan or more, 15.7%. For enterprises and institutions to rent houses, if rented to individuals for living, 9.7% of the monthly rental income will be levied; Rental of non-housing will be levied at 13.7%.
3. Where can I pay the rental tax?
House rental tax shall be paid at the local tax bureau where the house is located. Handling formalities: you need to bring the original and photocopy of the owner's ID card, lease agreement and photocopy, real estate license and photocopy to the local tax bureau where the house is located to pay taxes and issue invoices.
4. Taxes to be paid for house leasing.
1. If the property owner is not in the location of the property, or if the property right is not determined and the rent dispute is not resolved, the property custodian or the user shall pay the house rental industry tax.
2. Individuals who provide housing rental behavior are taxpayers of housing rental industry tax.
3. If the lessee can't find the lessor and pay the tax within the time limit stipulated by the competent local tax authorities, it shall be deemed that the lessor is not in the location of the real estate. According to the provisions of the Notice of State Taxation Administration of The People's Republic of China on Strengthening the Administration of Property Tax Collection on Rental Housing, the lessee, the property custodian and the property user shall withhold and remit the housing rental industry tax.
4. If an individual who rents a house fails to report and pay taxes to the local competent tax authorities where the property is located according to the regulations, the local competent tax authorities may serve the Notice of Personal Rental Housing Tax on the lessee in the manner prescribed by the relevant tax laws, and the lessee will find the lessor within the prescribed time limit and notify him to file and pay taxes.
The above is the relevant knowledge I have compiled for you, and I believe that you have got a general understanding through the above knowledge.