Legally speaking, the lessor is the landlord and the lessee is the tenant. A tenant rents a house from the original landlord and then sublets it to others in whole or in part. This is the so-called "second landlord". What taxes should tenants pay when they become "second landlords"?

Second, the landlord sublet tax treatment involved

1. VAT

The subletting behavior of the "second landlord" also belongs to the leasing behavior, and the subletted house should be calculated and paid VAT according to the leased real estate.

2. Income tax

The income from subletting the house by the "second landlord" shall be subject to enterprise income tax, and the rental income shall be included in the taxable income to declare and pay enterprise income tax. It should be noted that individual rental houses are divided into housing and non-housing, and different tax rates apply.

3. Property tax

Property tax is paid by the property owner. Therefore, the rental income earned by the "second landlord" who rents the house and sublets it does not need to pay property tax.

4.stamp duty

Stamp duty is a kind of behavior tax, which needs to be paid as long as taxable behavior occurs. For lease contracts and sublease contracts, stamp duty shall be paid as required, and decals shall be affixed at one thousandth of the lease amount.

Accounting for the rent and utilities charged by the landlord for subletting.

Rent-debit: bank deposit-loan: other business income.

Water and electricity charges-debit: bank deposit loan: other payables-collecting water and electricity charges

It should be noted that the tax treatment of the second landlord subletting business model is not unique, and small-scale taxpayer enterprises are different from ordinary taxpayer enterprises in accounting and tax payment.