Housing rental invoice is an invoice designed and issued specifically for housing rental income. The house lease invoice is issued by the local tax bureau where the property is located, and the local tax bureau issues it on its behalf. The rent is less than 20,000, the total tax rate is about 5%, and the rent is more than 20,000, plus 5.5% business tax and urban construction education surcharge.

Second, analyze the details

1. Property tax: According to the Provisional Regulations on Property Tax, if an individual owns a property, the property tax will be paid at the rental income tax rate of 12% from the month following the rental of the property. Private property owners who rent their houses to individuals for living may be temporarily exempted from paying property tax and urban land use tax after being filed by the housing management department and implementing the rent standards stipulated by the housing management department.

2. Stamp duty: if an individual rents his own house for production and operation, stamp duty shall be applied to one thousandth of the lease amount determined in the written lease contract concluded by both parties when signing the contract; If the tax amount is less than 1 yuan, stamp will be applied according to 1 yuan.

3. Urban land use tax: For individuals who own property rights, the rented house is located within the scope of urban land use tax collection, and the urban land use tax is calculated and paid according to the land area of the house (including the rented courtyard). According to the relevant documents, if the real estate is leased or lent according to the land grade and the applicable land grade tax, the urban land use tax will be levied from the month after the leased or lent real estate is delivered for use.

4. Business tax: individual rental houses pay business tax at 5% of rental income, and those with monthly rental income below 800 are exempt from business tax.

5. Urban construction tax and education surcharge: individuals pay business tax at the same time, which is levied at the applicable tax rate. As mentioned earlier, the surcharge for education is 3%, which should be based on the business tax paid. Urban construction tax is divided into 7%, 5% and 1% according to the taxpayer's region.

6. Personal income tax: if an individual rents a house with a monthly income of more than 4,000 yuan and a monthly rental income of less than 4,000 yuan, the personal income tax shall be calculated and paid according to the taxable income after deducting 800 yuan expenses from the monthly rental income, and the personal income tax shall be calculated and paid according to the taxable income after deducting 20% from the monthly rental income, with a tax rate of 20%.

Three. Relevant laws and regulations

Article 52 of the Urban Real Estate Management Law stipulates that house leasing refers to the behavior that the owner of the house rents his house to the lessee as the lessor, and the lessee pays the rent to the lessor. Article 53 of the Urban Real Estate Management Law stipulates that the lessor and the lessee shall sign a written lease contract, stipulating the lease term, lease purpose, lease price, repair responsibility and other rights and obligations of both parties, and register with the real estate management department for the record.

Four, personal rental housing process and preparation materials

Individuals renting houses should take the initiative to go to the tax authorities where the houses are located and pay property tax, urban land use tax, business tax, urban maintenance and construction tax, education surcharge, stamp duty and personal income tax in accordance with the regulations.