In the second case, personal property is rented through an intermediary company, and individuals sign relevant contracts with the intermediary company, which can be understood as the intermediary company renting personal property. According to the contract, the intermediary company is required to pay personal rent and comply with the relevant requirements of house rental, and then the intermediary company can rent the house to anyone who meets the contract requirements.
How do individuals need to pay taxes in these two cases? How should intermediary companies pay taxes?
Answer: * Nine situations: If an individual rents his property through an intermediary company, the following provisions shall be adopted:
1. For individuals: if individuals rent non-residential real estate, they need to pay business tax, stamp duty, property tax and land use tax according to normal conditions.
Rental housing, the tax policy to support the development of the housing rental market in accordance with the "Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on low-rent housing, affordable housing and housing rental related tax policies" (Caishui [2008] No.24) the provisions of article 2:
(1) Personal income tax shall be levied at the reduced rate of 10% on the income obtained by individuals from renting houses.
(2) Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.
(3) For individual rental housing, the business tax will be halved on the basis of 3% tax rate, and the property tax will be levied at 4% tax rate, and the urban land use tax will be exempted.
2. For intermediary companies: the handling fee charged by the intermediary company is levied according to the service industry in the business tax, and the tax rate is 5%, which is incorporated into the income of the intermediary company; If the intermediary company is an enterprise, it shall be incorporated into the enterprise income tax income; If the intermediary company is a self-employed or sole proprietorship partnership, its income shall be incorporated into personal income tax income.
In the second case, the individual rents his property to an intermediary company first, and the taxes and fees that the individual should pay are the same as those in *9 cases. For the subletting of the leased property by the intermediary company, the company needs to pay corresponding business tax, urban construction tax, education surcharge, stamp duty and enterprise income tax.
However, it should be noted that the above preferential policies are applicable to individual rented houses. If it is non-housing, the above policies are not applicable, and relevant taxes should be paid according to regulations.