Previously, individual rental housing in Beijing was taxed at a comprehensive levy rate of 5%. 12366 the staff of Beijing tax hotline said that the new regulation is that if the monthly rental income (excluding tax) is below100000 yuan, it will be levied according to the comprehensive levy rate of 2.5%; If the monthly rental income (excluding tax) is more than100000 yuan, it will be levied according to the comprehensive levy rate of 4%.
Taking the rental income of 8,000 yuan per month as an example, the tax is calculated according to the previous comprehensive collection rate of 5%, and the monthly tax payable is 400 yuan. After the implementation of the New Deal, the tax will be calculated according to the comprehensive collection rate of 2.5%, and the tax borne by the lessor will be 200 yuan, which means that the 200 yuan can be paid less every month. At the same time, for some communities with higher rents, the lessor's tax reduction amount is obviously higher.
However, for non-housing such as individual rental business, the tax rate has not been adjusted this time. 12366 the staff of Beijing tax hotline stressed that for non-housing such as personal rental business, if the monthly rental income (excluding tax) is below100000 yuan, it will still be levied according to the comprehensive levy rate of 7%; If the monthly rental income (excluding tax) is more than100000 yuan, it will still be levied according to the comprehensive collection rate of 12%.
At the beginning of this year, with the full implementation of the new tax law, the landlord information in the tax deduction once became an obstacle for tenants to enjoy the tax reduction bonus. Although the "personal income tax" App has been optimized in the declaration of housing rent items since then, it is no longer mandatory to fill in the lessor's information, but it has not completely eliminated the landlord's concern about paying taxes. A tax official who did not want to be named revealed to the beijing business today reporter: "In fact, the rental tax rate is not high. Once the rent rises, the extent is higher than the tax increase brought by the registration information, so it is not excluded to raise the price artificially." And this tax rate reduction is also a considerable degree of burden reduction for landlords.
Shi Zhengwen, a professor at China University of Political Science and Law and director of the Finance and Tax Law Research Center, pointed out that the adjustment of the comprehensive levy rate of individual rental housing is in line with the overall environment of national tax reduction and fee reduction. "This year 1 month, the state launched an inclusive tax reduction and exemption policy for small and micro enterprises, reducing 6 local taxes and 2 surcharges. Beijing's adjustment of the tax rate of individual rental housing is to implement the central policy and use local authority. "
Beijing business today reporter found that in addition to Beijing, since this year 1 month, Shanghai, Guangzhou and other places have also lowered the threshold or comprehensive levy rate of rental housing income. Taking Shanghai as an example, according to the previous regulations, individuals renting houses in Shanghai whose rental income (excluding tax) is less than 30,000 yuan shall be taxed at the rate of 3.5%; If the monthly rental income (excluding tax) is more than 30,000 yuan, it will be taxed at the rate of 5%. From 20 19 1 month, the income standard was adjusted from 30,000 yuan to100,000 yuan.
However, according to the analysis of Zhang Dawei, chief analyst of Zhongyuan Real Estate, in the current established market, the tax payment ratio is very low, which is less than 1% of the national market. The proportion of rental tax payment in cities such as Beijing is also very low. Citizens have not yet developed the habit of paying taxes in the housing rental market. Because the proportion of tax payment is too small, the reduction of rental tax has little impact on the market.
Zhang Dawei said that tax reduction is definitely good for the market, reducing the burden on taxpayers and helping to gradually cultivate tax habits. From a legal point of view, landlords should also pay taxes on renting houses, but in this case, guiding tax payment should be a long-term process. At the same time, he pointed out that from the previous policies and the newly upgraded policies, the right to speak in the rental market is in the hands of the owners. In this case, the relatively disadvantaged groups must be considered when formulating policies.
In view of the implementation problem after tax rate adjustment, the industry generally believes that the rules need to be further refined. Hu Jinghui, chairman of China Real Estate Brokers Association, suggested that the "rental housing registration and filing" could be given more benefits through policy design. For example, only the registered housing lease contract will be supported by the judicial department in case of disputes. For example, the rental housing registration and filing can be linked to the future real estate tax reduction and exemption, so as to further improve the rental housing registration and filing rate.
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State Administration of Taxation: Zero tax declaration does not affect the continuity of tax records.
With the full implementation of the special additional tax deduction, many citizens can be exempted from tax after enjoying the deduction bonus. However, because tax payment records are closely related to car purchase, house purchase and settlement of points, it has also aroused public concern. In this regard, State Taxation Administration of The People's Republic of China 12366 Beijing Tax Service Center recently explained that zero tax declaration does not affect the continuity of tax records.
State Taxation Administration of The People's Republic of China 12366 According to the person in charge of tax payment in Beijing, taxpayers who have obtained taxable income after 20 19 1 month/0/day, and the withholding agent has filed a full withholding declaration with the tax authorities, or filed a tax declaration with the tax authorities according to the provisions of the tax law, can apply for the issuance of personal income tax records regardless of whether they actually paid taxes.
This means that even zero returns are continuously recorded in the tax records.
It is understood that for non-Beijing residents, in terms of housing purchase policy, non-Beijing residents who have no housing in this city and have paid social security or individual taxes in this city for more than five consecutive years (inclusive) are restricted to purchase 1 set of housing; Non-Beijing citizens who apply for passenger car allocation indicators need to hold a valid residence permit in this city and have paid social security and individual taxes in this city for the past five years (inclusive); If a non-Beijing citizen wants to apply for a work residence permit, the materials that must be submitted include the tax payment certificate paid by the applicant; In terms of settlement of points, the number and years of tax payment will also affect points.