House rental fee invoice
1. What is the rental invoice tax rate?
The invoice tax rate of house rental fee is generally 1 1%, and the specific amount should be calculated according to the corresponding rent. If the general taxpayer rents out the house, the VAT can be deducted from the input tax according to the tax rate of 1 1%. If a small-scale taxpayer rents a house, the value-added tax shall be calculated and paid at the rate of 5%. Individual industrial and commercial households and other individuals renting houses are subject to VAT at the rate of 5% minus 1.5%.
2. How to invoice the rental fee?
The issuance of house lease invoices requires the lessor and lessee to issue a written house lease contract to the local tax authorities. If the local tax authorities need to pay relevant taxes when issuing invoices, they must pay relevant taxes before issuing invoices.
3. What materials are needed to issue an invoice for house lease?
Housing rental invoices need the following materials:
1. One copy of both parties' house lease invoice contract;
2. A copy of the owner's real estate license;
3. Copy of the owner's ID card;
4. A copy of the agent's ID card.
Houses are illegal buildings that do not meet the mandatory standards for safety and other engineering construction, and may not be rented.
What materials do second-hand houses need to extract provident fund?
Fourth, the second-hand housing provident fund needs materials:
1, real estate license (original and copy).
2. Original and photocopy of deed tax payment certificate.
3. Extract the original and photocopy of the employee ID card.
4. Extract a copy of the employee's own provident fund joint card.
5, nearly a year of social security payment certificate.
6. Fill in and seal the Application Form for Provident Fund Withdrawal and the Inventory of Provident Fund Withdrawal.
7. The original and photocopy of the marriage certificate are required to extract the names of two people or spouses. If the spouse has withdrawn the original record of housing provident fund, and the spouse has withdrawn the housing provident fund at the same time, it is also necessary to provide proof of the spouse relationship with the purchaser (the marriage certificate or household registration book that can prove the above relationship should carry the original, and the copy should be made on A4 paper).
8. If you buy a house in a different place, fill it out with the certificate of purchase in a different place and affix the official seal.
Legal basis:
"People's Republic of China (PRC) invoice management measures" sixteenth.
Units and individuals that need to use invoices temporarily may apply directly to the tax authorities in the place of business for issuing invoices on the basis of written proof of buying and selling commodities, providing or receiving services and engaging in other business activities and the identity certificate of the agent. If taxes should be paid in accordance with the provisions of tax laws and administrative regulations, the tax authorities shall pay taxes first and then issue invoices.
Article 6 of the Measures for the Administration of Commercial Housing Lease
Houses under any of the following circumstances shall not be rented:
(a) illegal construction;
(two) does not meet the mandatory standards for safety, disaster prevention and other engineering construction;
(three) in violation of the provisions to change the nature of housing use;
(four) other circumstances in which laws and regulations prohibit rental.