Rental invoices can be paid in the street where the house is located and invoiced without going to the tax department. Individual rental housing is calculated and paid according to the comprehensive levy rate of 5%; Personal non-housing rent is calculated and paid at the comprehensive levy rate of 7% or 12%.

The required materials include a copy of the real estate license and the original lease contract. If it is a company lease, you also need to bring the company business license, tax registration certificate and lease invoice, which belongs to the service industry business tax invoice. If the company obtains rental income, it shall pay business tax.

Rent tax payment certificate

Under normal circumstances, the rent tax payment certificate can be paid and issued by the landlord or himself to the local local tax bureau (some urban areas can be handled by street offices).

Therefore, we must do a good job in communication with the landlord, so as not to be unable to issue a certificate in time, which will affect the children's enrollment. In addition, if parents rent a house not from the landlord but from the intermediary, they can directly ask the intermediary for the rental tax payment certificate.

According to the policy requirements of Beijing in recent two years, the rental tax payment certificate can be paid and issued in one lump sum after the introduction of the new policy every year, which means that you don't have to pay it every month, but you can complete the preparation of this certificate in one lump sum. Urban areas have different requirements for rental time, so we should also pay attention to the time requirement node when issuing the rental tax payment certificate.