I. Property tax
1. If an enterprise rents a house, the property tax is based on the rental income of the house, and the tax rate is 12%.
2. Taxable units and individuals use the real estate of other units free of charge and pay property tax according to the residual value of the real estate.
3. For enterprises, institutions, social organizations and other organizations to rent housing for living to individuals at market prices, the property tax shall be levied at a reduced rate of 4%.
4. For public housing and low-rent housing rented at the price stipulated by the government, including self-owned housing rented to employees by enterprises and self-supporting institutions; Public housing rented by the housing management department to residents; Private houses that are rented out to residents according to the rent standard stipulated by the government are temporarily exempt from property tax.
5.20 1 61010 to 20181February 3 1, public rental housing is exempt from property tax.
6. For the leased property, 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.
7. If the real estate is rented, the rental income of property tax does not include value-added tax.
Second, value-added tax.
1. The income obtained by enterprises from renting houses shall be subject to VAT according to "modern service industry-leasing service industry".
2. Lease the land to others for use, vehicle parking services and road traffic services (including tolls, bridge tolls, gate tolls, etc.). ) and pay value-added tax in accordance with real estate leasing services.
3. General taxpayers rent houses and issue special VAT invoices or ordinary invoices in full.
(1) The applicable tax rate is 1 1%, and the input tax can be deducted;
(2) Those who meet the requirements can choose to apply simple tax calculation and pay VAT at the rate of 5%, which is non-deductible.
(3) If the general taxpayer sublets the real estate leased before 2065438+April 30, 2006, 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.
(4) Ordinary taxpayers can choose to rent the real estate they acquired before 2065438+April 30, 2006 by applying the simple taxation method, and calculate the tax payable at the tax rate of 5%. (Caishui (20 16) No.36)
(5) General taxpayers of real estate development enterprises can choose to lease the old real estate projects developed by themselves by applying the simple taxation method, and calculate the tax payable at the tax rate of 5%. (Cai Shui [2016] No.68)
(6) General taxpayers can choose to apply the simple taxation method to the real estate financial leasing contract signed before April 30th, 20 16, or the financial leasing service provided by real estate acquired before April 30th, 20 16, and pay the value-added tax at the rate of 5%. (Caishui [2065438+06] No.47)
4. Small-scale taxpayers can calculate and pay value-added tax at the rate of 5%, and can issue special invoices for value-added tax on their own or in full.
Small-scale taxpayers who rent their real estate (excluding houses rented by individuals) shall calculate the tax payable at the tax 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.
5. Natural person renting a house
(1) If a natural person rents a house, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.
Taxable amount = sales including tax ÷( 1+5%)× 1.5%.
(2) If a natural person rents out real estate (excluding housing), the tax payable shall be calculated at the tax rate of 5%.
Taxable amount = sales including tax ÷( 1+5%)×5%
(3) Natural persons rent real estate in advance or at one time, and the rental income obtained can be shared equally during the lease period corresponding to the rent. If the monthly rental income after sharing does not exceed 30 thousand yuan, small and micro enterprises can enjoy the preferential policy of exemption from value-added tax.
If the monthly rental income does not exceed 30,000 yuan, the value-added tax and surcharges shall be exempted. Only ordinary VAT invoices can be issued, but special VAT invoices that are exempt from VAT and surcharges cannot be issued.
(4) If other individuals rent out real estate and apply for issuing invoices on their behalf, the local tax bureau that collects taxes will issue special VAT invoices or ordinary VAT invoices on their behalf.
6. Individual industrial and commercial households rent houses
(1) Individual industrial and commercial households renting houses shall calculate the payable value-added tax at the tax rate of 5% minus 1.5%.
Taxable amount = sales including tax ÷( 1+5%)× 1.5%.
(2) Individual industrial and commercial households lease real estate (excluding housing), and the tax rate is11%if the general tax method is applied;
Individual industrial and commercial households renting real estate (excluding housing) shall be taxed by simple taxation method, and the collection rate shall be 5%.
7. When taxpayers issue VAT invoices for leased real estate by themselves or the tax authorities issue them on their behalf, the detailed address of the real estate shall be indicated in the remarks column.
8. If the leasing service is provided in the form of advance payment, the VAT liability will occur on the day when the advance payment is received.
9.20181231days ago, the public * * rental housing management unit rented public * * rental housing, which was exempted from value-added tax.
10. The rental income of military vacant real estate is exempt from VAT.
1 1. Taxpayers rent real estate, which is rent-free in the lease contract, and does not belong to value-added tax, that is, selling services.
Three. stamp tax
1. The lease contract signed by the enterprise for renting the house belongs to the property lease contract, and the stamp duty is paid according to the regulations, and the tax rate is 0. 1%. If the tax amount is less than 1 yuan, press 1 yuan for decal.
2. The local implementation standards are still implemented in accordance with the Stamp Duty Regulations, and the tax basis is determined according to the amount specified in the contract. If the amount contained in the contract and the value-added tax are indicated separately, the tax basis shall be determined according to the contract amount excluding the value-added tax; If not specified separately, the tax basis shall be the amount included in the contract.
Four. business income tax
1. Enterprise income tax shall be calculated and paid according to the regulations.
2. The rental income shall be confirmed according to the date when the lessee pays the rent as agreed in the contract. If the transaction contract or agreement stipulates that the lease term is more than one year and the rent is paid in advance in one lump sum, the lessor may, according to the principle of matching income and expenditure stipulated in Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law, include the above-mentioned confirmed income in the relevant annual income by stages.
Verb (abbreviation of verb) personal income tax
Personal income tax: calculated and paid at the rate of 20%.
1. The repair fee actually paid by the taxpayer for the leased property (it is limited to 800 yuan every time, and can be deducted later if it cannot be deducted at one time).
2. Expense deduction standard stipulated in the tax law: 800 yuan expenses are deducted if the monthly (sub-) income does not exceed 4,000 yuan; If the monthly income exceeds 4,000 yuan, 20% of the expenses will be deducted.
3. Calculation formula of individual income tax:
(1) Monthly (monthly) income does not exceed 4,000 yuan: taxable income = monthly income-deduction items-repair expenses (limited to 800 yuan) -800 yuan;
(2) Monthly income exceeds 4,000 yuan: taxable income = monthly income-deduction items-repair expenses (limited to 800 yuan) * (1-20%);
(3) Income tax payable = taxable income *20%
VI. Other taxes
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Public Rental Housing (Caishui [20 15] 139), the period from 1 October 20 16 to1February 18.
1. The land used during the construction of public rental housing and the land occupied after the completion of public rental housing are exempt from urban land use tax. In other housing projects, the construction of public rental housing. According to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the urban land use tax involved in the construction and management of public rental housing is exempted.
2. Public rental housing management units shall be exempted from stamp duty involved in the construction and management of public rental housing. In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the stamp duty involved in the construction and management of public rental housing shall be exempted.
3 by the public rental housing management unit to buy housing as public rental housing, shall be exempted from deed tax and stamp duty; The stamp duty involved in the signing of the lease agreement between the two parties of public rental housing shall be exempted.
4. Enterprises, institutions, social organizations and other organizations transfer old houses as public rental housing, and the value-added amount does not exceed 20% of the deducted project amount, so the land value-added tax shall be exempted.
5. Enterprises, institutions, social organizations and other organizations donate housing as public rental housing, which conforms to the provisions of tax laws and regulations, and the part of their public welfare donation expenditure within 12% of the total annual profit is allowed to be deducted when calculating the taxable income.
6. The housing rental subsidies received from local governments by low-income housing security families who meet the requirements stipulated by local governments shall be exempted from personal income tax.
7. Public rental housing is exempt from property tax. Public * * * rental housing management units shall separately account for the rental income of public * * * rental housing, and those without separate accounting shall not enjoy the preferential policy of exemption from property tax.
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