Pay 12% property tax for business. If the rent exceeds 5,000 yuan, you need to pay 5% business tax, and the additional tax is about 0.6% (local regulations vary). The minimum tax burden is 17.5%. If it is rented by an individual, then personal income tax will be levied (the regulations vary from place to place, generally below 3%), which may still be higher.

Second, the principle of identifying housing rental income

The determination of housing rental income is the core issue of housing rental tax collection. There are two main principles for the determination of housing rental income.

1, which is the principle of higher contract rent or guiding rent,

2, is the principle of approved rent.

Iii. Methods and procedures for approving rental income

1, declaration and registration. All self-built houses built by residents within the jurisdiction, whether rented or not, shall be truthfully registered and included in the scope of management.

2. Check the occupancy rate. At the beginning of each year, the lease management office and the tax office organize the establishment of a joint examination and approval team to conduct a typical investigation on the rental situation of houses in each district on the basis of selecting points by sections, examine and determine the rental ratio, and report it to the district lease management office and the district local taxation bureau for the record in the form of statements.

3. Verify the rental area. On-the-spot observation of the total number of floors of self-built houses, the number of floors occupied by the owners and the average construction area and shop area of each floor by the agents shall be registered in the Examination and Approval Form for Taxes and Fees of Private Rental Houses, which shall be reported to the lease management office for examination and approval after the lease management station first verifies the total construction area of the rentable houses in each building.

4. Determine the lease area and calculate the rental income. The lease management office collects and sorts out the "Examination and Approval Form for Taxes and Fees of Private Rental Houses" reported by the management station, and calculates and fills in the rental income and other related contents. The relevant information about the approved rent shall be reported to the district lease management office and the tax office for the record in the form of statements. If the tax office has any objection, it shall conduct investigation and verification in a timely manner, and reply the revised opinions to the lease management office, which will re-approve the rental income.

5. Service of documents. According to the Examination and Approval Form for Taxes and Fees of Private Rental Houses, the Lease Management Office will make the Registration Card for Paying Taxes and Fees of Private Rental Houses and return it to the management station, which will be served by the administrator to the owners. Owners pay taxes and fees at their management stations (offices) according to the contents of the Registration Card for Paying Taxes and Fees for Private House Lease.

6. Rent adjustment. If the owner disagrees with the approved rental income, he may submit a written application for review to the lease management office within 5 days after receiving the Registration Card for Paying Taxes and Fees for Private House Lease. The lease management office shall give a timely reply. Explain what will not be adjusted; Organize timely review and re-approval of those that need to be adjusted, and take back the original "Registration Card for Paying Taxes and Fees for Private Housing Leasing" to become invalid.

7. Check and recheck. Every year, the joint inspection and review team is composed of personnel deployed by the District Local Taxation Bureau and the District Housing Leasing Management Office, and the rent approved by each leasing management office during the year is inspected and reviewed in an irregular manner, and the inspection results are reported in two systems.

8. Declare termination or change of lease. For the rental housing that has been managed by the "approved rent" method, in principle, it will no longer accept the suspension or change of rent. Under special circumstances, if it is necessary to declare the termination or change of the lease, the owner must submit a written application, report it to the management station, the lease management office and the district lease management office for investigation and verification step by step, and file it with the tax authorities in the form of statements.

First, how to calculate the rental tax rate?

Individuals renting houses should take the ownership certificate, state-owned land use certificate and lease contract and other relevant materials, take the initiative to go to the local tax authorities where the houses are located to file tax returns, and pay property tax, urban land use tax, business tax, urban maintenance and construction tax, education surcharge, stamp duty and personal income tax in accordance with the regulations.

1) Property tax: According to the Provisional Regulations on Property Tax, individuals who own property rights should pay property tax at the rate of 12% of rental income from the month following the rental of the property. Private property owners who rent their houses to individuals for living may be temporarily exempted from paying property tax and urban land use tax if the housing management department files and implements the rent standards stipulated by the housing management department.

2) Stamp duty: individuals renting their own houses for production and business operations shall apply decals at one thousandth of the lease amount determined in the written lease contract concluded by both parties when signing the contract; if the tax amount is less than 1 yuan, they shall apply decals at 1 yuan.

3) Urban land use tax: For individuals who own the property right of the house, the rented house is located within the levy scope of urban land use tax, and the urban land use tax shall be calculated and paid according to the area of the house land (including the rented courtyard). According to the provisions of document No.89 [2003] of the State Administration of Taxation, according to the land grade and the applicable land grade tax, the real estate is leased or lent, and the urban land use tax is levied from the month after the delivery of the leased or lent real estate.

4) Business tax: individuals should pay business tax at 5% of the rental income, and those whose monthly rental income is below 800 are exempt from business tax.

5) Urban construction tax and education surcharge: individuals shall pay business tax at the applicable rate at the same time. As mentioned earlier, the education surcharge is 3%, which should be based on the business tax paid. The urban construction tax is divided into 7%, 5% and 1% according to the taxpayer's region.

6) Personal income tax: if an individual rents a house with a monthly income of more than 4,000 yuan and a monthly rental income of less than 4,000 yuan, personal income tax shall be calculated and paid according to the taxable income after deducting 800 yuan expenses from the monthly rental income; Personal income tax should be calculated and paid according to the taxable income after deducting 20% from monthly rental income, and the tax rate is 20%.

Legal basis:

According to Article 52 of the Urban Real Estate Management Law: "Housing lease refers to the behavior that the owner of the house, as the lessor, rents his house to the lessee, and the lessee pays the rent to the lessor." Article 53 of the Urban Real Estate Management Law stipulates: "For housing lease, the lessor and the lessee shall sign a written lease contract, stipulating the lease term, lease purpose, lease price, repair responsibility and other rights and obligations of both parties, and register with the real estate management department for the record."