2. Housing lease is the behavior that the owner or operator of the house hands over the house he operates to the consumers of the house, and the consumers of the house obtain the ownership and use right of the house by paying a certain rent regularly. It is a commodity circulation mode that sells the use value of houses sporadically.

3. According to the relevant provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China's "Regulations on Finance and Taxation of Municipalities Directly under the Central Government of the People's Republic of China", value-added tax will be levied by half at the rate of 3% for individual rental houses, regardless of use, and paid at the threshold.

4. The rental income from individual housing rental is subject to property tax at the rate of 12%, value-added tax at the rate of 5%, and personal income tax on real estate rental at the rate of 20%.

5. Personal income tax shall be paid for the monthly rent, with tax = (4000-800) *10%+(7000-4000) * 20% = 920.

According to relevant laws and regulations and the entrustment of the tax authorities, the extended information housing lease management department collects the lease management fee for housing lease, and collects the private house lease tax and the housing lease tax of foreign enterprises stationed in Shenzhen. Lease management fee and house lease tax are based on rent and charged according to certain standards.

1, determination of housing rental income

(1) Principles for determining rental income of houses

The determination of housing rental income is the core issue of housing rental tax collection. There are two main principles for determining housing rental income: one is the principle of higher contract rent or guiding rent, and the other is the principle of approved rent.

(1) The principle of which is higher, the contract rent or the guiding rent.

"The tax authorities and district competent departments shall take the guiding rent as the calculation base when collecting relevant taxes and fees or collecting house rental management fees; When the rent agreed in the lease contract is higher than the guiding rent, the rent agreed in the contract shall be used as the calculation base. "

② The principle of approved rental income.

Taking Baoan District as an example, private houses in Baoan District are divided into three categories: self-built houses, non-self-built houses and fund-raising houses. For non-self-built houses and fund-raising houses, the principle of higher contract rent or guiding rent is adopted to determine the rental income.

In addition to determining the rental income of self-built rental houses by residents who need to issue invoices according to the actual rental income, the rental income of self-built houses by other residents is determined according to the approved method. This rent determined by verification means is called approved rent.

(two) the methods and procedures for the verification of the rental income of residents' self-built houses.

① Calculation formula of approved rental income

Approved rental income = residential rental income+commercial rental income

Residential rental income = rentable residential area × residential guidance rent × residential occupancy rate

Commercial rental income = shop area × commercial guidance rent × shop rental rate

Rental residential area = (the number of floors of the whole building-the number of floors where the owner lives) × the average construction area of each floor.

Shop area = actual area agreed by both parties to the shop lease contract.

The construction area of residents' self-built houses is the calculation basis for collecting taxes and fees. Taxes and fees are levied on residents' self-built houses, and the total construction area is calculated on the basis of buildings. If the real estate ownership certificate or valid materials show that the legal ownership or use right of the same building belongs to more than two owners, the total construction area can be calculated separately for the owners.

Residential guidance rent and commercial guidance rent are the housing rental guidance rents published by the municipal rental management office every year. Under special circumstances, you can also use the guidance rent approved by the district and municipal lease management office.

The occupancy rate of houses and shops is the ratio of the rental housing area to the rentable housing area in the area where the house belongs.

References:

Baidu Encyclopedia: House Lease Taxes and Fees