The "Announcement" pointed out that if an individual handles the online signing and filing of the lease contract through the government leasing platform, all taxes and fees that should be paid for the rented house will be collected in a comprehensive way from 2020 10 to 2022 12, with a comprehensive collection rate of 0, that is, exempted. The Announcement will be implemented on 1 October1day, 2020.
Modern Express +/ZAKER Nanjing reporter yu zhang
Within 30 days after the signing of the contract, the contract shall be signed for the record and the tax declaration shall be handled.
It is reported that the "Announcement" issued by the two departments aims to effectively protect the legitimate rights and interests of the main body of the leasing market and accelerate the construction of a standardized, stable and healthy housing leasing market system by standardizing the behavior of the parties involved in housing leasing, strengthening the management of leasing contracts and giving preferential tax policies.
The "Announcement" clarifies that the online signing and filing system for housing lease contracts should be strictly implemented. Housing rental enterprises or individuals shall, within 30 days after the signing of the lease contract, apply to the housing rental management department for online signing of the lease contract for the record, and file tax returns according to the recorded housing lease contract, and enjoy relevant preferential tax policies.
How much is the value-added tax paid for house leasing? Let's do the math.
The "Announcement" clarifies that housing leasing enterprises should pay value-added tax according to the following tax calculation methods: (1) For small-scale taxpayers, the tax payable shall be calculated and paid at a rate of 5% minus 1.5%. (2) Ordinary taxpayers can choose to apply the simple method of VAT calculation, and calculate and pay the tax payable at the rate of 5% minus 1.5%.
For the provisions of the Announcement, the tax rate is 5% for both small-scale taxpayers and ordinary taxpayers, but the tax is reduced by 1.5%. Then, if a leasing company rents a house to a tenant, how much value-added tax will it pay? For example, suppose that the rent excluding tax for renting a suite is 2000 yuan per month, and the monthly value-added tax for renting this suite is 2000× 1.5%=30 yuan. Assuming that the monthly rent is 2000 yuan including tax, the value-added tax is [2000÷ (1+5%)] ×1.5% = 28.57 yuan.
The reporter of Modern Express learned that according to the relevant provisions of the national tax law, before the announcement of the two departments in Nanjing was issued, the value-added tax of Nanjing housing leasing enterprises was paid, and the small-scale taxpayers were taxed at 5% and the general taxpayers were taxed at 9%. Ordinary taxpayers rented real estate before April 30th, 20th/kloc-0th/6th, and chose the simple taxation method with a levy rate of 5%. The promulgation of the "Announcement" has also obviously brought a big wave of tax incentives "red envelopes" to leasing companies.
Individuals filing through the government leasing platform are temporarily exempt from taxation.
According to the "Announcement", eligible housing rents paid by individuals can be deducted when calculating personal income tax according to regulations.
Individuals who apply for online signing of lease contracts through the government leasing platform for filing, all taxes and fees payable for their rented houses will be collected in a comprehensive way from October 2020 to February 2022, with a comprehensive collection rate of 0.
According to the requirements, taxpayers enjoy the tax reduction and exemption policy stipulated in the Announcement, and should declare tax reduction and exemption according to the regulations, and keep the real estate ownership, the registered house lease contract and other information for future reference.
It is reported that this "Announcement" will be implemented from 2020 10/day. Taxpayers who signed the lease contract before 2020 10 1 0 and filed the lease contract online through the government leasing platform shall enjoy the tax benefits stipulated in this announcement according to the tax declaration period.
"Business to rent" and "industry to rent", etc., the property tax is levied at a reduced rate of 4%
The reporter of Modern Express saw that the "Announcement" provides for the implementation of the online signing and filing system for housing lease contracts. The collection and management of property tax, value-added tax, personal income tax and other taxes and fees for enterprises, institutions, social organizations, other organizations and individuals renting houses shall be clarified. Enterprises, institutions, social organizations and other organizations that rent housing from specialized large-scale housing leasing enterprises, or rent approved "commercial-to-rent" and "industrial-to-rent" housing for residence, the property tax will be temporarily reduced at the rate of 4%.
The specific subjects and specific housing types in the Announcement shall meet the following conditions:
Housing leasing enterprises refer to enterprises that carry out housing leasing business, provide their own houses or houses of others obtained by legal means to tenants to live in, sign housing leasing contracts with tenants, and collect rents from tenants.
Specialized and large-scale housing leasing enterprises refer to housing leasing enterprises that hold or operate leased houses of not less than 1000 sets (rooms) or have a construction area of not less than 30,000 square meters. The number or area of leased housing units (rooms) owned or operated by enterprises shall be determined according to the average value of the last quarter in which enterprises registered on the government leasing platform.
The "commercial-to-rent" housing mentioned in the "Announcement" refers to the conversion of built and unsold commercial houses into rented houses for living according to regulations. "Industry-to-rent" housing means that existing buildings such as factories and office buildings on industrial land in the park are converted into rented housing according to regulations.