Where the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
(2) General taxpayers who rent out their real estate acquired after May 20 16 1 day shall be taxed by general taxation methods.
If the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authority where the real estate is located at the rate of 3%, and declare and pay the tax to the competent national tax authority where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
If the general taxpayer rents the real estate acquired before April 30, 2006+2065438, and the general taxation method is applicable, the above provisions shall apply.
Article 4 Small-scale taxpayers renting real estate shall pay value-added tax in accordance with the following provisions:
(a) the real estate leased by units and individual industrial and commercial households (excluding the houses rented by individual industrial and commercial households) shall be taxed at the rate of 5%. Individual industrial and commercial households renting houses shall calculate the tax payable at the tax rate of 5% minus 1.5%.
Where the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.
If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.
(2) If other individuals rent real estate (excluding houses), the tax payable shall be calculated at the rate of 5%, and the tax shall be declared to the local competent tax authorities where the real estate is located. Other individuals renting houses shall calculate the tax payable according to the tax rate of 5% minus 1.5%, and report and pay taxes to the local competent tax authorities where the real estate is located.
Article 5 Where a taxpayer leases real estate in the same municipality directly under the central government or a city with separate plans, but not in the same county (city, district), the State Taxation Bureau of the municipality directly under the central government or a city with separate plans shall decide whether to pay taxes in advance in the place where the real estate is located.
Article 6 Taxpayers who need to pay taxes in advance when leasing real estate in accordance with the provisions of these Measures shall pay taxes in advance within the tax declaration period of the next month of leasing or within the tax payment period approved by the competent national tax authorities where the real estate is located.