Housing rental invoice is an invoice designed and issued specifically for housing rental income. The house lease invoice is issued by the local tax bureau where the property is located, and the local tax bureau issues it on its behalf. The general lease contract stipulates whether the rental price of the house includes tax, and if so, it shall be paid by the lessor; If tax is not included, the lessee will pay the tax.

Second, the lease invoice tax rate

There are two tax rates for general taxpayers to issue lease invoices:

1. For real estate leasing, an invoice with a tax rate of 1 1% can be issued, or an invoice with a levy rate of 5% can be issued according to regulations;

2. For leasing tangible movable property, the invoice tax rate is 17%.

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot of Changing Business Tax to VAT (Caishui [2065438+06] No.36);

Article 15 VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 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.

Special Provisions: Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Work of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36), Annex 2 Provisions on Relevant Matters Concerning Changing Business Tax to Value-added Tax;

(9) Real estate leasing services.

1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.