1. How to calculate the Shanghai rental property tax There are two ways to calculate the Shanghai rental property tax. 1, housing rental taxes are calculated separately, and the real estate tax is 12% of the total rental income; The urban maintenance and construction tax rate is 7% of the actually paid business tax. Others: calculate the expenses involved in the house rental tax separately. For example, the business tax rate is 5% of the total rental income, and the threshold is 2, yuan; The education surcharge is 3% of the actual business tax paid; The taxable amount of individual income tax is 1% of taxable income. 2. Combined calculation of housing rental taxes and fees, the business tax, personal income tax, property tax and land use tax involved in housing rental can also be calculated together. According to the regulations of Shanghai, for individuals renting houses, non-residential houses and enterprises and institutions renting houses, there are different comprehensive tax rates. Personal rental housing, the monthly rent of less than 5 yuan, the tax rate is 4%; 5 yuan (inclusive)-2 yuan, 5%; 2 thousand yuan (inclusive) or more, 7.68%. If an individual rents a house with a monthly rent of 3, yuan, the monthly tax burden is 12 yuan. If an individual rents a non-residential house with a monthly rent of less than 5, yuan, the tax rate is 6.1%; 5, yuan (inclusive)-2, yuan, 8.1%; 2 thousand yuan (inclusive) or more, 15.7%. For enterprises and institutions to rent houses, if rented to individuals for living, 9.7% of the monthly rental income will be levied; Rental of non-housing is levied at 13.7%.
ii. payment method of Shanghai property tax on November 13, 217, Shanghai local taxation bureau announced "tips on matters related to the payment of individual housing property tax in 217" in official website. According to the Interim Measures of Shanghai Municipality on Piloting the Collection of Property Tax on Some Individual Houses and the Announcement of Shanghai Local Taxation Bureau on Relevant Matters Concerning the Collection and Management of Personal Housing Property Tax in this Municipality issued in 211, from now until December 31st, taxpayers of personal housing property tax can choose to pay the tax payable in the current year through one of three channels: website, the nearest relevant bank and the special tax window. Compared with last year, in addition to online tax payment through websites and apps, property tax can also be paid on the WeChat service number "Bill Check" this year. Select "Check and Pay Bills-Property Tax" in the WeChat official account menu bar in the micro-signal, and enter the real estate certificate number or the real estate certificate number to conduct taxable check and payment. It should be noted that taxpayers should bring the original resident ID card of one of the property owners when paying taxes in banks and tax special windows. The relevant banks refer to the business outlets of Shanghai Bank, Shanghai Rural Commercial Bank and China Postal Savings Bank (self-operated) that handle personal business in Shanghai. The personal housing property tax payable in the current year is calculated from the month following the taxpayer's acquisition of taxable housing property rights, and is calculated on an annual basis. If it is less than one year, the tax payable is calculated on a monthly basis. The details are as follows: 1. For taxable houses that have acquired property rights before 217, the tax payable in 217 is the annual tax payable determined in the confirmation notice. 2. For taxable houses that acquired property rights from January to November, 217, the tax payable in 217 is calculated according to the following formula: tax payable in the current year = tax payable in the current year 12 months. Taxpayers who pay taxes at the special tax window can obtain tax payment vouchers on the spot. Taxpayers who pay taxes on websites or banks can query, save and print the electronic tax list of personal housing property tax through the "Shanghai Personal Tax" APP and "Shanghai Tax" WeChat WeChat official account. If the above methods are not adopted, after 3 working days from the date of payment, you can make a demand by calling the 12366 tax service hotline, logging in to the Shanghai tax website and using the "Shanghai tax" WeChat platform, and the tax authorities will mail the tax payment certificate to the taxpayer according to the taxable housing address within 1 working days. In real life, in order to reduce the losses caused by paying taxes, landlords mostly don't register their houses for rent, and they don't pay rent and lease tax. If the landlord transfers the rental tax to us, we need to pay some taxes including property tax.