Tax needs to be paid, and the house rental tax should be borne by the lessor. According to the provisions of the Interim Business Tax Regulations, if the lessor obtains rental income, he must pay a 5% business tax, an urban maintenance and construction tax of 7% of the business tax, and an education surcharge of 3% of the business tax in accordance with the provisional regulations of the business tax.

According to the provisions of the tax law, the business tax, urban maintenance and construction tax, and education surcharge are usually paid by the income earner, that is, the landlord. Fines and business losses for this reason are borne by the landlord.

For individual rental residences, if the monthly rent is less than 5,000 yuan, the tax rate is 4%; if the monthly rent is 5,000 yuan (inclusive) to 20,000 yuan, the tax rate is 5%; if the monthly rent is 20,000 yuan (inclusive) and above

< p>, it is 7.68%. For example, if an individual rents out a house with a monthly rent of 3,000 yuan, the monthly tax burden is 120 yuan.

For individuals who rent non-residential buildings, the tax rate is 6.1% for monthly rents of less than 5,000 yuan; 8.1% for rentals of 5,000 yuan (inclusive) to 20,000 yuan; 20,000 yuan

( Including) and above, it is 15.7%.

For houses rented by enterprises and institutions, if they are rented to individuals for living, they are levied at 9.7% of the monthly rental income; if they are rented out as non-

housing, they are levied at 13.7%.

What do you need to pay attention to when signing a rental contract

The landlord is required to produce the original property certificate and the landlord's ID card, and make a copy of each. After verification, the landlord can sign the contract. When signing a "lease contract", you must indicate the rental period and the specific address of the rental. The specific address must be consistent with the property certificate.

Write clearly in the contract the facilities included in the room, including furniture and appliances in the room. If decoration is needed, it should also be noted in the contract to avoid unnecessary disputes when returning the lease in the future. Clearly indicate which party will pay for water and electricity bills, broadband network fees, property fees, wired and closed-circuit fees, etc.

After stating the rental terms of the house, add "During the rental period of Party B, Party A shall not charge any additional fees for any reason." It should also be noted that if the landlord entrusts his relatives or friends to help with the rental matter, if possible, the contract must be signed

At the same time, the landlord needs to sign in person. Otherwise, his relatives or friends must issue it. A "power of attorney", which specifically states the names of the principal and agent, ID number, work unit, etc., and also writes "I specifically entrust the above-mentioned agent to handle relevant matters on my behalf." Renting matters and signing relevant documents."

If the lessor is not the landlord, you must pay attention when signing the lease contract. The signed lease contract must be approved by the landlord, and the lease term cannot exceed the original lease contract. If there are additional conditions such as safety, environmental factors, etc., after discussing with the landlord, try to write them into the additional conditions of the contract. It must be noted that the deposit is best paid after the contract is signed and the additional conditions are written.

Legal basis:

"Tax Collection and Management Law of the People's Republic of China"

Article 1 is to strengthen tax collection management, standardize tax collection and This law is formulated to ensure national tax revenue, protect the legitimate rights and interests of taxpayers, and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.