Does personal taxi income involve taxes?

First, the tax rate for issuing lease invoices varies from place to place. Generally, the monthly rent is more than 5,000 yuan, and the comprehensive tax rate is about 9.7%. For those below 5000 yuan, the comprehensive tax rate is about 4. 1. ?

2. Taxes involved in rental income?

1, business tax:?

Pay business tax at 5% of the rental income, and exempt from business tax if the monthly rental income is below1000-5,000 yuan (different from place to place).

2. city maintenance construction tax:?

According to the business tax paid as the tax basis. If the taxpayer is located in the urban area, the tax rate is 7%; Located in the county town (county, municipal town), the tax rate is 5%; The tax rate is1%if the location is not in the urban area, county or town (county or municipal town).

3. Additional education fee:?

Based on the business tax paid, the tax rate is 3%.

4. Stamp duty:?

According to the written lease contract signed by both parties, the decal is one thousandth of the lease amount. If the tax amount is less than one yuan, it shall be affixed with one yuan.

5. Personal income tax:?

The monthly rental income is 4? 000 yuan or less, personal income tax shall be calculated and paid according to the taxable income after deducting 800 yuan fees from monthly rental income; The monthly rental income is 4? 000 yuan or more, personal income tax shall be calculated and paid according to the monthly rental income MINUS 20% of taxable income.

Extended information: According to the Notice of Caishui [2016] No.36 on comprehensively pushing forward the pilot project of changing business tax into value-added tax:

If it is a general taxpayer of value-added tax, and the car rental is equipped with a driver, it belongs to the "transportation industry", and the value-added tax of 1 1% is levied.

Car rental without a driver belongs to "tangible movable property rental service", and the VAT rate is 17%.

Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the pilot tax policy of changing the business tax of transportation industry and some modern service industries to value-added tax throughout the country (No.37 [2013] of Caishui) stipulates that

The transportation industry and some modern service industries-tangible movable property leasing services all belong to the scope of camp reform.

According to the provisions of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the pilot tax policy of changing the business tax to value-added tax in the transportation industry and some modern service industries throughout the country:

Renting a car from an individual by a company falls within the scope of "tangible movable property leasing". Under normal circumstances, the general VAT taxpayer (taxable labor sales amount to 5 million yuan/year, the original general VAT taxpayer) has tangible movable property leasing, and the tax rate of 17% is applicable. However, the individual and small-scale taxpayers have tangible movable property leasing, and the VAT is calculated and paid at the rate of 3%.

Therefore, the company rents a car from an individual, and the individual obtains the rental income and pays the value-added tax at the rate of 3%. Individuals who go to the tax bureau to issue invoices can only issue special VAT invoices with a collection rate of 3%. After being certified, this special VAT invoice can be deducted according to the tax amount indicated on the invoice face.

Source of reference: Baidu Encyclopedia-Car Rental

Baidu Encyclopedia-Taxation