Legal analysis: there are two ways to declare personal income tax for renting a house, and taxpayers can choose according to their own situation: 1, through withholding agent: when the unit pays monthly withholding tax, it will be deducted; 2. Annual self-declaration of comprehensive income: The taxpayer will deduct the comprehensive income at the time of annual settlement declaration. You can choose to file a declaration of settlement with the competent tax authorities in the remittance place within March 1 day of the following year to June 30. First, the text of the rented house, it is necessary to put the apartment type (1 room 1 hall, 2 rooms and 2 halls, 3 rooms and 2 halls) of the house to be rented, the address of the rented house, the rent for a month, (you can also leave it blank, and we will talk about it in detail when you have a customer), whether there is gas heating, whether there is furniture and electrical appliances, and whether the renter can use furniture and electrical appliances for free. 1.Housing lease is an act in which the owner or operator of the house hands over the house he or she operates to the consumer of the house for use, and the consumer of the house obtains the right to own and use the house by paying a certain amount of rent on a regular basis. It is a commodity circulation mode in which the use value of the house is sold sporadically.

According to the relevant regulations of the Ministry of Finance and State Taxation Administration of The People's Republic of China Municipality on finance and taxation, the business tax will be halved on the basis of 3% tax rate for individual rental housing, and paid at the threshold.

2. According to China's tax regulations, the rental income of individual houses should be paid at the rate of12%, the business tax at the rate of 5%, and the personal income tax on property leasing at the rate of 20%.

When paying business tax, you should also pay the corresponding additional taxes and personal income tax: personal income tax is levied at the rate of10% for the income obtained by individuals renting houses temporarily. If the income from property leasing does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it is more than 4000 yuan, 20% of the expenses will be deducted.

3. According to the relevant laws and regulations, the house leasing management department collects the lease management fee for house leasing, and collects the private house leasing tax and the house leasing tax of foreign enterprises in Shenzhen. Lease management fee and house lease tax are based on rent and are collected according to certain standards.

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: one is the principle of higher contract rent or guiding rent, and the other is the principle of approved rent.

Legal basis: Individual Income Tax Law of the People's Republic of China Article 12 Taxpayers shall calculate their individual income tax on an annual basis when they obtain business income. Taxpayers shall submit their tax returns to the tax authorities within 15 days after the end of each month or quarter, and make final settlement before March 31st of the following year when they obtain the income in advance. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.