According to Article 8 of the Measures for the Administration of Tax Collection of Personal Rental Real Estate in Zhejiang Province: In order to facilitate the calculation and collection, the comprehensive tax collection rate can be adopted for all taxes payable by personal rental real estate. The principles for determining the comprehensive tax collection rate are as follows:

(1) Personal real estate rental behavior can be divided into three situations: personal non-housing rental for business, personal non-housing rental for living and personal housing rental. In the latter two situations, value-added tax can be levied by half on the basis of 3% tax rate, and property tax can be levied at 4% tax rate, and urban land use tax can be exempted.

(2) In each case, calculate the tax burden of "business tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax, stamp duty and local water conservancy construction fund" according to whether it is on the threshold or not, and define the personal income tax collection rate and calculate and determine the comprehensive tax collection rate in combination with local conditions;

(3) If it is really difficult to pay taxes according to the regulations for renting personal property for operation, the property tax may be reduced or exempted as appropriate. Urban land use tax is not included in the comprehensive tax collection rate. Urban land use tax is based on the land area actually occupied by taxpayers, and is calculated and collected in accordance with the applicable tax provisions.

Extended data:

Local tax authorities at all levels should strengthen the inspection, supervision and guidance of the tax (fee) collection work, be responsible for the corresponding business guidance and training for the tax collectors of the tax collection units, provide invoices according to the actual needs to the tax collection units in a timely manner, and do a good job in the report of the tax vouchers required for the tax collection (fee).

Local tax authorities at all levels should strengthen the contact with public security, industry and commerce, housing and urban and rural construction, land and resources departments and towns (street offices), and use the rental real estate management information platform of government departments to realize the sharing of rental real estate information, and do a good job in tax management of rental real estate.

In order to improve the transparency of individual housing rental tax collection and management, the competent local tax authorities can make regular announcements on individual housing rental tax collection and management, so as to urge individual housing rental taxpayers to supervise each other.

Zhejiang Local Taxation Bureau-Announcement on Issuing the Measures for the Administration of Tax Collection of Personal Rental Property in Zhejiang Province