Legal analysis: There are two ways to declare personal income tax on rental housing, and taxpayers choose according to their own situation: 1. Declaration through withholding agent: deducted when the unit pays the withholding income tax every month; 2. Annual self-declaration of comprehensive income: taxpayers deduct comprehensive income when filing annual final settlement. You can choose to declare the settlement and payment to the competent tax authorities in the remittance place from March 1 day to June 30 of the following year. 1. For the words of the rented house, the apartment type (1 room 1 hall, 2 rooms, 2 halls, 3 rooms, 2 halls) of the house to be rented, the address of the rented house, the rent for one month, (you can also leave it blank, and talk about it in detail when there are customers), whether there is gas heating, whether there are furniture and electrical appliances, whether the lessor can use furniture and electrical appliances for free, and so on. 1. House leasing is the behavior that the owner or operator of the house hands over the house he manages to the consumer of the house for use, and the consumer of the house obtains the ownership and use right of the house by paying a certain rent regularly. It is a commodity circulation mode that sells the use value of houses sporadically.

According to the relevant provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China's "Regulations on Finance and Taxation of Municipalities Directly under the Central Government of the People's Republic of China", business tax is levied at a rate of 3% on individual rental houses and paid at the threshold.

2. According to China's tax regulations, individual housing rental income is paid at the rate of 12%, business tax is paid at the rate of 5%, and personal income tax on property leasing is paid at the rate of 20%.

When paying business tax, you should also pay the corresponding additional tax and personal income tax: personal income tax is levied at the tax rate of 10% on the income obtained by individuals temporarily renting houses. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4000 yuan, 20% of the expenses will be deducted.

3. According to the relevant laws and regulations, the house leasing management department collects the lease management fee for the house leasing, and collects the private house leasing tax and the house leasing tax of foreign enterprises in Shenzhen. Lease management fee and house lease tax are based on rent and charged according to certain standards.

The determination of housing rental income is the core issue of housing rental tax collection. There are two main principles for determining housing rental income: one is the principle of higher contract rent or guiding rent, and the other is the principle of approved rent.

Legal basis: Article 12 of the Individual Income Tax Law of People's Republic of China (PRC). Taxpayers who obtain business income shall pay individual income tax on an annual basis. Taxpayers shall submit tax returns to the tax authorities within 15 days after the end of each month or quarter, and make final settlement before March 31 of the following year. Taxpayers' income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be calculated on a monthly or quarterly basis. If there is a withholding agent, the withholding agent shall withhold and pay taxes on a monthly or quarterly basis.