I. About VAT
For enterprises renting houses, the VAT rate applicable to general taxpayers is 1 1%. Small-scale taxpayers pay VAT at the rate of 5%.
1. General taxpayers who rent out the real estate they acquired before April 30, 20 16 can apply the simple tax calculation method and calculate the tax payable at the rate of 5%. Taxpayers who rent out the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located, shall, after paying taxes in advance at the place where the real estate is located, file tax returns with the competent tax authorities where the institution is located.
2. If the general taxpayer leases 1, the real estate acquired after May 2065438 is not in the same county (city) as the place where the institution is located, it shall pay the tax in advance at the place where the real estate is located at the withholding rate of 3%, and then file a tax return with the competent tax authority where the institution is located.
3. Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.
Before 4.20181231,public * * rental housing management units are exempt from value-added tax.
Second, about the property tax.
1. If an enterprise rents a house, the property tax is based on the rental income of the house, and the tax rate is 12%. Taxable units and individuals who use the real estate of other units free of charge shall pay property tax according to the residual value of the real estate.
2. For enterprises, institutions, social organizations and other organizations to rent housing for living to individuals at market prices, the property tax shall be levied at a reduced rate of 4%.
3. For public housing and low-rent housing rented at the price stipulated by the government, including self-owned housing rented to employees by enterprises and self-supporting institutions; Public housing rented by the housing management department to residents; Private houses that are rented out to residents according to the rent standard stipulated by the government are temporarily exempt from property tax. 1 October 20 16,1to February 20 18,12,31,public rental housing is exempt from property tax.
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Policy of Land Use Tax for Resettlement of Disabled Employment Units (Cai Shui [2010]10/No.), if the lease contract signed by both parties stipulates that there is a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period.
Third, about stamp duty.
Lease contracts signed by enterprises for renting houses belong to property lease contracts, and stamp duty is paid according to regulations, with the tax rate of 0. 1%. If the tax amount is less than 1 yuan, press 1 yuan for decal.
Four. On enterprise income tax
The income obtained by enterprises from renting houses shall be calculated and paid enterprise income tax according to regulations. Rental income, according to the date when the lessee should pay the rent as agreed in the contract, the realization of income is confirmed.
If the transaction contract or agreement stipulates that the lease term is more than one year and the rent is paid in advance in one lump sum, the lessor may, according to the principle of matching income and expenditure stipulated in Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law, include the above-mentioned confirmed income in the relevant annual income by stages.
Extended data
First, the legal basis for paying value-added tax on housing lease after the reform of the camp:
Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Leasing Services
Article 3 General taxpayers shall pay value-added tax in accordance with the following provisions when leasing real estate:
(1) Ordinary taxpayers can choose to rent out the real estate they acquired before 2065438+April 30, 2006 by applying the simple taxation method, and calculate the tax payable at the rate of 5%.
Where the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
(2) General taxpayers who rent out their real estate acquired after May 20 16 1 day shall be taxed by general taxation methods.
If the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authority where the real estate is located at the rate of 3%, and declare and pay the tax to the competent national tax authority where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
If the general taxpayer rents the real estate acquired before April 30, 2006+2065438, and the general taxation method is applicable, the above provisions shall apply.
Article 4 Small-scale taxpayers renting real estate shall pay value-added tax in accordance with the following provisions:
(a) the real estate leased by units and individual industrial and commercial households (excluding the houses rented by individual industrial and commercial households) shall be taxed at the rate of 5%. Individual industrial and commercial households renting houses shall calculate the tax payable at the tax rate of 5% minus 1.5%.
Where the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
(2) If other individuals rent real estate (excluding houses), the tax payable shall be calculated at the rate of 5%, and the tax shall be declared to the local competent tax authorities where the real estate is located. Other individuals renting houses shall calculate the tax payable according to the tax rate of 5% minus 1.5%, and report and pay taxes to the local competent tax authorities where the real estate is located.
Second, the tax incentives for housing rental after the reform of the camp.
1 October 20 16,1to February 20 18, 12, 3 1, giving tax preference to the following situations:
1. The land used during the construction of public rental housing and the land occupied after the completion of public rental housing are exempt from urban land use tax. In other housing projects, the construction of public rental housing. According to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the urban land use tax involved in the construction and management of public rental housing is exempted.
2. The public rental housing management unit shall be exempted from the stamp duty involved in the construction and management of public rental housing. In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the stamp duty involved in the construction and management of public rental housing shall be exempted.
3. The house purchased by the public * * * rental housing management unit is regarded as the public * * * rental housing, which is exempt from deed tax and stamp duty; The stamp duty involved in the signing of the lease agreement between the two parties of public rental housing shall be exempted.
4. Enterprises, institutions, social organizations and other organizations transfer old houses as public rental housing, and the value-added does not exceed 20% of the amount deducted from the project, so the land value-added tax shall be exempted.
5. Housing donated by enterprises, institutions, social organizations and other organizations as public rental housing conforms to the provisions of tax laws and regulations, and the part of its public welfare donation expenditure within 12% of the total annual profit is allowed to be deducted when calculating the taxable income.
6. The housing rental subsidies received by low-income housing security families who meet the requirements stipulated by local governments are exempt from personal income tax.
7. Public rental housing is exempt from property tax. Public * * * rental housing management units shall separately account for the rental income of public * * * rental housing, and those without separate accounting shall not enjoy the preferential policy of exemption from property tax.
Anxiang Municipal People's Government-How should enterprises pay taxes on renting houses after the reform of the camp?
State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)-Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Leasing Services