(1) Small-scale taxpayers and individuals apply to the local taxation bureau for issuing special VAT tickets.

(2) General taxpayers issue special VAT invoices by themselves.

2. According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Entrusting Local Tax Authorities to Collect Taxes and Issue Special Invoices for VAT (Announcement No.20 16 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC)) and the Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Entrusting Local Taxation Bureau to Collect Taxes and Issue Special Invoices for VAT (General Tax LetterNo. [20 16]1. For the convenience of taxpayers, after the reform of the camp, the local tax authorities will continue to handle tax declaration acceptance, tax valuation, tax collection, tax preference filing, ticket issuance and agency opening.

Therefore, if a taxpayer sells the real estate he has acquired and other individuals rent the real estate and apply for invoicing, the local tax bureau that collects the tax will issue a special VAT ticket or an ordinary VAT invoice on his behalf.

3. What is the tax rate for renting after the reform of the camp? How to pay taxes?

First of all, we should distinguish between ordinary taxpayers, small-scale taxpayers and other individuals, and also distinguish between business premises and housing:

(1) General taxpayers rent out real estate.

Where a general VAT taxpayer rents out real estate, the real estate was acquired after May 1 20 16, or the tax rate of the general tax method chosen by him voluntarily is 1 1%, and 3% of the tax is paid in advance at the place where the real estate is leased, and the remaining tax payable is returned to the place where the institution is located for declaration and payment. Value-added tax that should be paid in advance on the spot = [rent collected/(1+1%)] * 3%, and value-added tax that should be declared and paid after returning to the place where the institution is located = [rent collected /( 1+ 1%)] * 654.

The real estate leased by ordinary taxpayers was acquired before April 30, 2065438+2006, and the collection rate of simple tax method was 5%. Prepaid VAT on the spot = [sales including tax/(1+5%)] * 5%; Declare and pay back tax at the place where the institution is located = [sales tax included /( 1+5%)]*5%- withholding tax.

(2) Small-scale taxpayers lease real estate.

Small-scale taxpayers rent real estate at a tax rate of 5%. Withholding tax on leased real estate = [sales including tax/(1+5%)] * 5%; Tax declared and paid at the place where the institution is located = [sales tax included /( 1+5%)]* 5%- tax paid in advance.

(3) individual industrial and commercial households rent houses

For individual industrial and commercial households renting houses, the levy rate is 5%, but it is reduced to 1.5%, and the tax payable in advance = [sales tax included /( 1+5%)]* 1.5%.

(4) Personal rental of real estate

Non-housing rented by individuals (for production and operation), the tax rate is 5%, and the tax payable = [sales tax included /( 1+5%)]*5%.

The levy rate of individual rental housing is reduced from 5% to 1.5%, and the tax payable is = [sales tax included /( 1+5%)]* 1.5%.