Value added tax,

1. The applicable tax rate is 9% (general taxpayer)/the collection rate is 5% (simple taxation or small scale).

2. Simple taxation of ordinary taxpayers,

(1) General taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. The general taxpayer rents out the real estate acquired after May/20 1 6, and the general taxation method is applicable. Judging the acquisition time of real estate:-If it is acquired by direct purchase, gift, investment or repayment of debts, the acquisition time shall be the date when the ownership of real estate changes. -If the taxpayer leases or transfers the self-built real estate, the commencement date indicated in the construction project permit shall be the time to acquire the real estate. If there is no construction permit, the commencement date indicated in the contract shall be the time when the real estate is acquired.

(2) On the issue of how to pay taxes on subletting real estate, the General Administration clearly determines it according to the taxpayer's renting real estate. If the general taxpayer sublets the real estate leased before April 30, 2006+2065438, he can choose the simple tax method; If the real estate leased after May 1 is subletted to the outside, the simple tax calculation method cannot be selected.

3. Prepaid VAT,

(1) General taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. Taxpayers who rent out the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located, shall, after paying taxes in advance at the place where the real estate is located, file tax returns with the competent tax authorities where the institution is located. Withholding tax = sales including tax ÷( 1+5%)×5%,

(2) If the general taxpayer rents out 1 real estate acquired after May, 2065438 and the place where the institution is located is not in the same county (city), it shall pay taxes in advance at the place where the real estate is located at the withholding rate of 3%, and then file tax returns with the competent tax authorities where the institution is located. Withholding tax = sales including tax ÷( 1+9%)×3%,

(3) Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located. Withholding tax = sales including tax ÷( 1+5%)×5%,

(4) Individual industrial and commercial households renting houses (simple tax calculation is applicable) shall calculate the withholding tax according to the following formula: withholding tax = sales including tax ÷( 1+5%)× 1.5%,

(5) Small-scale taxpayers who should pay VAT in advance according to the current regulations do not need to pay VAT in advance in the current period if the monthly sales realized in the prepayment place do not exceed 654.38+10,000 yuan (if 654.38+0 quarters are 654.38+0 tax periods, the quarterly sales do not exceed 300,000 yuan).

(6) If a taxpayer needs to pay taxes in advance when leasing real estate, it shall pay taxes in advance within the tax declaration period of the next month of leasing or within the tax payment period approved by the competent tax authorities where the real estate is located.

(7) The value-added tax paid in advance to the competent tax authorities where the real estate is located can be deducted from the value-added tax payable in the current period. If the deduction cannot be completed, it will be carried forward to the next period and then deducted. Taxpayers should take the tax payment voucher as a legal and valid voucher, and deduct the tax payable with the tax paid in advance.

4. When issuing invoices for leased real estate, taxpayers should issue VAT invoices themselves or the tax authorities should indicate the detailed address of real estate in the remarks column.

5. Time when the tax obligation occurs:

(1) If a taxpayer provides rental services in the form of advance payment, its tax obligation will occur on the day when the advance payment is received.

(2) The day when the taxpayer conducts taxable activities and receives the sales price or obtains the certificate for claiming the sales price; If the invoice is issued first, it is the day of invoice issuance.

(2) enterprise income tax,

1. Article 19 of the Regulations for the Implementation of the Enterprise Income Tax Law: Rental income refers to the income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets. Rental income, according to the date when the lessee should pay the rent as agreed in the contract, the realization of income is confirmed.

2. The Notice of State Taxation Administration of The People's Republic of China on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (Guo [2010] No.79) stipulates that the rental income obtained by an enterprise from providing the right to use fixed assets, packaging materials or other tangible assets shall be confirmed according to the date when the lessee pays the rent as agreed in the transaction contract or agreement. Among them, if the lease term is stipulated in the transaction contract or agreement, and the rent is paid in advance in one lump sum, according to the principle of matching revenue and expenditure stipulated in Article 9 of the Implementation Regulations, the lessor may include the above-mentioned confirmed income in the relevant annual income by stages during the lease term.

3. Notice on Printing and Distributing the Measures for Handling Enterprise Income Tax of Real Estate Development Business (Guo Shui Fa [2009] No.31): If an enterprise signs a lease reservation agreement with the lessee before the newly-built development products are completed or the initial registration of real estate is completed and the property right certificate is obtained, the pre-lease price obtained by the lessor will be recognized as realized income from the date when the development products are delivered to the lessee for use.

(3) Property tax,

1. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. If paid according to the rental income of real estate, the tax rate is 12%. Property tax is levied annually and paid in installments.

2. Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Tax Basis of Deed Tax, Property Tax, Land Value-added Tax and Personal Income Tax after Business Tax Reform (Cai Shui [2016] No.43) stipulates that the rental income of property tax does not include value-added tax.

3. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on the Policy of Urban Land Use Tax for Resettlement of Disabled Employment Units (Caishui [2010]1No.) stipulates that if the lease contract signed by both parties stipulates a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period.

(4) stamp duty,

1. The property lease contract shall be affixed with a decal of one thousandth of the lease amount. If the tax amount is less than one yuan, stick one yuan.

2. Both the University Student Apartment Lease Contract and the Public Rental Housing Lease Contract signed with university students are exempt from the stamp duty involved in signing the lease agreement.

3. Once the house lease contract is signed, the stamp duty will be paid in full. For example, if a company signs a lease contract for 10 year, and the contract stipulates that the rent for 10 year should be paid in one lump sum.

4.201911October1June 2021February 3 1: The stamp duty of small-scale taxpayers is reduced by 50%. (Caishui [20 19]No. 13)

5. If the amount contained in the housing contract is separately marked with VAT, the tax basis shall be determined according to the contract amount excluding VAT; If it is not specified separately, the tax basis is the amount contained in the contract.