Do I need to pay taxes for the record of house lease?
A: You need to pay taxes for the record of house lease.
According to relevant regulations:
1, personal income tax shall be levied at the reduced rate of 10% on the income obtained by individuals renting houses;
2. Lease contracts signed by individuals for renting or renting houses may be exempted from stamp duty;
3. For individual rental housing, the business tax is halved on the basis of 3% tax rate, and the property tax is levied at 4% tax rate, which can be exempted from urban land use tax;
4. For enterprises, institutions, social organizations and other organizations to rent residential housing to individuals at market prices, the property tax can be levied at a reduced rate of 4%.
To sum up, rental housing needs to pay corresponding taxes and fees. China has implemented a rental housing filing system, and various regions have also made relevant regulations on rental housing filing and tax payment.
What are the procedures for housing lease filing?
Housing rental filing procedures include:
1. Both parties to the lease shall bring relevant certificates and materials to the house lease management office for registration;
2. The leasing staff shall review the documents, supervise the lease contract, and sign the preliminary examination opinions after passing the preliminary examination;
3. On the basis of the first trial, conduct the second trial and sign the opinions of the second trial;
4. After both parties pay the corresponding taxes and fees, they will issue the house lease registration certificate to the lessee;
5. If the procedures are fully prepared and verified correctly, the house lease can be put on record within three days.
Provide accounting entries for housing rental fees.
When withdrawing money, the accounting entries are as follows:
Debit: advance payment
Loans: bank deposits
Monthly amortization:
Borrow: management fees-rent, etc.
Credit: advance payment
Accounting treatment of housing rent preparation