2, according to the rental income of real estate rental, the tax rate is 12%. From 200 1 year 1 month 1 day, the property tax can be temporarily reduced by 4% for residential houses rented by individuals at market prices.
Measures for the implementation of the pilot reform of business tax to value-added tax issued by the Ministry of Finance and State Taxation Administration of The People's Republic of China
Article 15 VAT rate: (1) Taxpayers who have taxable activities shall be taxed at a rate of 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, with 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 shall have a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance and State Taxation Administration of The People's Republic of China.
Article 16 The rate of VAT collection is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance and State Taxation Administration of The People's Republic of China.