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Is the contract rental income inclusive of tax or exclusive of tax?

Individuals or units can serve as lessors. To rent out a house, you must sign a lease contract. If it is for more than six months, it must be signed in writing. Taxes and fees must be paid on the rent earned from renting out the house. , when we talk about rental income, does the contract rental income include tax or exclude tax? Let me introduce it to you in detail, I hope it will be helpful to you.

1. Is the contract rental income tax-inclusive or tax-exclusive? Income is tax-exclusive. All taxes are paid by the lessor, and the lessee does not need to pay taxes. If the property is rented to you with tax included, it does not need to issue an invoice to you if tax is not included. There is a difference between tax-inclusive and tax-exclusive house rents, mainly as follows: 1. Essentially different. The rent amount does not include tax. It means that the amount only includes house rent. The taxes that the landlord should pay are borne by the tenant. The house rental tax should be It is paid by the landlord, but in practice, the landlord generally passes this burden on to the tenant, which means that the rent does not include tax. 2. Different tax inclusions: House rent includes taxes involved in invoicing rental income, such as value-added tax, urban maintenance and construction tax, education surcharge, real estate tax, stamp duty, urban land use tax, local education surcharge and personal income tax. 3. The specific scope of application is different. Rent includes tax. Normal house leasing is applied to the leasing of units. The lessee needs to issue invoices as the basis for accounting. It needs to pay various taxes payable before getting the lease fee invoice issued by the lessor. The party can issue it by itself or the tax bureau can issue it on its behalf. Rent does not include tax. Generally, in the daily house leasing business, the rent does not include tax for individual-to-individual leasing business. Since individuals are the lessees, they usually do not need to issue invoices as the basis for reimbursement. Legal Basis Article 703 of the Civil Code A lease contract is a contract in which the lessor delivers the leased property to the lessee for use and profit, and the lessee pays rent. Article 704 The content of a lease contract generally includes the name, quantity, purpose, lease term, rent and payment term and method, maintenance of the leased property, etc.

2. What contents are included in a house rental contract? For house rental, the parties shall sign a written lease contract. The lease contract shall have the following clauses: (1) Name and residence of the parties; (2) Location and area of ??the house. , decoration and facilities condition; (3) Purpose of leasing; (4) Lease term; (5) Rent and delivery method; (6) Responsibility for building repairs; (7) Agreement on subletting; (8) Conditions for changing and terminating the contract ; (9) Liability for breach of contract; (10) Other terms agreed upon by the parties. Specifically, it includes the following content: (1) Situation of both parties: The name, address and other personal information of the lessor and lessee should be stated in the contract. (2) The specific situation of the house. The specific location of the house. State the exact location of the house, such as a certain room on a certain road, a certain number; the area of ??the house; the decoration of the house. Briefly describe the walls, doors, windows, floors, ceilings, kitchens and bathrooms of the house. Decoration situation; equipped facilities and equipment, briefly list the furniture, household appliances, kitchen equipment and bathroom equipment prepared by the lessor for the lessee; the property rights and owner of the house, indicate what kind of property rights the house has and who the owner is , the relationship between the lessor and the property owner and whether it has been entrusted by the property owner to rent the house. (3) The purpose of the housing mainly describes the following two points: whether the housing is used for the tenant's own residence, for the tenant's family to live in, or whether the tenant or his family is allowed to share with other people; whether the housing can only be used for residence, or whether it can be used for both residence and residence. Other uses, such as office, etc. (4) Lease period Since the lessee does not want to move frequently, and the lessor does not want to find new tenants in a short period of time, both parties need a relatively stable period of time, so a period needs to be agreed upon in the contract. During this period, unless there are special circumstances, the lessor shall not take back the house, nor shall the lessee give up the house and rent another house. After the period is up, the lessee returns the house to the lessor. If the lessee wants to continue to rent this house, he must notify the lessor in advance. After negotiation and the lessor's consent, the lessee can continue to rent the house. If the lessee wants to move out but has not found a suitable new residence, the lessor should extend the lease term as appropriate. (5) Rent and payment method The rent is determined by the lessor and the lessee through negotiation. During the lease period, the lessor is not allowed to increase the rent without authorization. Rent payment methods generally include annual payment, semi-annual payment, and quarterly payment. If you pay the rent for a longer period of time in one lump sum, you can bargain with the lessor and ask for some discounts. However, from the perspective of the lessee’s financial affordability, the financial burden caused by monthly or quarterly payments is relatively small. (6) Responsibility for housing repairs The lessor is the property owner or the client of the property owner, so it is the lessor's responsibility to repair the housing. The lessee should carefully inspect the house and its internal facilities before renting to ensure that they can use it normally in the future. If the housing or facilities are damaged during normal use, the lessee should promptly notify the lessor and ask the property management company to repair it. However, if the damage is caused by improper use by the lessee, the lessee will be responsible for repairs or compensation. If the lessor is unable to repair the house, the lessee can jointly fund the repairs with the lessor, and the repair costs borne by the lessee can offset the rent payable or be repaid by the lessor in installments.

(7) Changes in housing conditions The lessee should take good care of the housing and various facilities and cannot demolish, modify, expand or add without authorization. When it is necessary to make changes to the housing, the lessor's consent must be obtained and a written agreement must be signed. (8) Subletting Agreement Some lessees do not rent for their own use, but want to obtain rental income through subletting. Since this sublease affects the interests of the lessor, both parties should stipulate the sublease in the contract. If subletting is allowed, both parties can negotiate to determine a proportion of the sublease income; if subletting is not allowed and the lessee sublettes without authorization, the lessor has the right to terminate the lease contract. (9) Liability for breach of contract When signing a contract, both parties must think of possible violations of the contract and stipulate corresponding penalties in the contract. For example, if the lessee fails to pay the rent on time, the lessor can terminate the contract early and ask the lessor to move out; if the lessor fails to furnish furniture as agreed, the lessee can negotiate with the lessor to reduce the rent. (10) Change and Termination of the Lease Contract If during the leasing process the lessor and the lessee deem it necessary to change the above-mentioned terms of the contract, such as the lease term, rent, etc., both parties can change the contract through negotiation. If the lessee needs to exchange houses with others due to changes in work, etc., he should obtain the consent of the lessor in advance. After the change of houses, the original lease contract will be terminated, and the lessor and the new lessee will sign a new lease contract. If either the lessor or the lessee wants to terminate the contract in advance before the contract expires, the other party must be notified in advance and certain compensation shall be given to the other party in accordance with the contract or negotiation. If the contract expires, then the contract terminates naturally.

3. What are the circumstances under which the lease contract can be terminated? The parties can terminate the contract through consensus, that is, the parties can agree on the conditions for terminating the lease agreement in the house rental contract, or they can decide to terminate the house lease agreement after negotiation. . However, if there is no agreement, the house rental agreement can be terminated under the following circumstances: (1) Termination by the lessee 1. Article 729 of the Civil Code The leased property is damaged due to reasons not attributable to the lessee. If the leased property is partially or completely damaged or lost, the lessee may request a reduction in the rent or not pay the rent; if the leased property is partially or completely damaged or lost, making it impossible to achieve the purpose of the contract, the lessee may terminate the contract. That is to say, there are defects in the leased house (including property defects and title defects), which prevent the lessee from using it, or the interests are seriously affected, or the use of the house cannot be made within a certain period of time, or the leased house is damaged so that the purpose of the contract cannot be achieved. , the lessee can terminate the contract. 2. Article 731 of the Civil Code: If the leased property endangers the safety or health of the lessee, even if the lessee knows that the leased property is of substandard quality when entering into the contract, the lessee may still terminate the contract at any time. This provision is limited to defects in the property to the extent that they endanger the safety or health of the lessee. If the defects in the leased house will not endanger the safety or health of the lessee, and the defects are known to the lessee when the contract is made, the lessee shall not claim to terminate the contract. (2) Termination by the lessor 1. Article 711 of the Civil Code If the lessee fails to use the leased property in accordance with the agreed method or in accordance with the nature of the leased property, causing losses to the leased property, the lessor may terminate the contract and terminate the contract. Request compensation for damages. 2. Article 722 of the Civil Code: If the lessee fails to pay or delays the payment of rent without justifiable reasons, the lessor may request the lessee to pay within a reasonable period; if the lessee fails to pay within the time limit, the lessor may terminate the contract. . 3. Paragraph 2 of Article 224 of the Civil Code stipulates: If the lessee subleases without the consent of the lessor, the lessor may terminate the contract. The above is the relevant legal knowledge that I have compiled and introduced for you on "whether contract rental income includes tax or does not include tax". We can know that the taxes on house rental are paid by the lessor, that is, the landlord. Generally speaking, rental income does not include tax.