1. If you rent a house in the name of your company, but it is used for employee accommodation, what are the tax points when issuing an invoice? ——This depends on whether the lessor is an individual or an organization.

The finance departments (bureaus) of all provinces, autonomous regions, municipalities directly under the Central Government, cities under separate state planning, the State Administration of Taxation, local taxation bureaus, and Xinjiang Production and Construction Corps:

In order to cooperate with the reform of the national housing system, support In order to promote the healthy development of the housing rental market, with the approval of the State Council, the tax policy issues related to the housing rental market are hereby notified as follows:

1. For public housing and low-rent housing rented at prices regulated by the government, including enterprises and self-owned housing Self-financed public institutions rent out unit-owned housing to employees; public housing rented by housing management departments to residents; private housing that returns property rights to households in the implementation of the private housing policy and rents to residents at rent standards set by government regulations, etc., are temporarily exempted from collection Property tax, business tax.

2. For residential housing rented by individuals at market prices, the business tax payable is temporarily reduced to 3%, and the property tax is temporarily reduced to 4%.

3. Personal income tax is temporarily reduced at the rate of 10% for individuals’ income from renting out houses.

“If real estate is rented out, the rental income from the real estate shall be the basis for calculating the real estate tax.” , "If calculated and paid based on the rental income of real estate, the real estate tax rate is 12%"; according to the "Interim Regulations on Business Tax", rental income belongs to the service industry, and business tax should be paid at 5% of the rental income; there are also related surtaxes; according to the "Interim Regulations on Business Tax" The Enterprise Income Tax Law stipulates that enterprise income tax is paid at 25% of taxable income.

2. What is needed for invoicing - if the lessor is an individual, a lease contract or agreement is required. With your ID card.

If the lessor is an employer, a lease contract or agreement, tax registration certificate, etc. are required

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