1. What is the national statutory rent tax rate?
According to the law, the national statutory rent tax rate is obtained before April 30, 20 16 according to the rental time, and the collection rate of the simple tax method is 5%, which is obtained after May 20 16, or the tax rate of the general tax method is voluntarily selected although it is obtained before April 30, 20 1 6/
Second, the specific situation
According to State Taxation Administration of The People's Republic of China Announcement No.20 16, State Taxation Administration of The People's Republic of China's announcement on the Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Business Leasing Services: First, we should distinguish between ordinary taxpayers, small-scale taxpayers and other individuals, and also distinguish between business premises and housing.
1, general taxpayers rent real estate
If the general taxpayer of value-added tax rents out real estate, the real estate is acquired after May/day of 20 16, or the tax rate of 11%,which is obtained before April 30, 20 16, is chosen by the general taxpayer voluntarily, and 3% tax is paid in advance at the place where the real estate is leased, and the remaining tax payable is returned. Value-added tax that should be paid in advance on the spot = [rent collected/(11%)] times 3%, and value-added tax that should be declared and paid after returning to the place where the institution is located = [rent collected/(11%)] times.
The real estate leased by ordinary taxpayers was acquired before April 30th, 20th/kloc-0th/6th, and the collection rate of the simple tax method was 5%. Value-added tax payable in advance on the spot = [sales including tax /( 1 5%)] times 5%; Tax declared and paid back to the place where the institution is located = [sales including tax /( 1 5%)] times 5%- tax paid in advance.
2. Small-scale taxpayers rent real estate.
Small-scale taxpayers rent real estate at a rate of 5%. Tax paid in advance for leased real estate = [sales including tax /( 1 5%)] times 5%; Tax declared and paid at the place where the institution is located = [sales amount including tax /( 1 5%)] times 5%- tax paid in advance.
3, individual industrial and commercial households rental housing
Individual industrial and commercial households rent houses at a rate of 5%, but the tax payable in advance is reduced = [tax-included sales /( 1 5%)] and individuals rent real estate.
Non-housing rented by individuals (used for production and operation) is levied at a rate of 5%, and the tax payable = [sales including tax /( 1 5%)] times 5%.
Personal rental housing levy rate of 5% minus the taxable amount = [tax-included sales /( 1 5%)] multiplied by the national regulations on the rent tax rate is divided into two stages. In the former stage, the simple tax rate is 5%, and in the latter stage, the tax rate is 1 1%. When the parties pay the rent tax to the tax authorities, they should pay the rent tax according to their own real estate. It should be noted that the type of property rented by individuals also affects the tax rate. Generally speaking, the commercial tax rate should be higher than the civil tax rate.