For ordinary taxpayers renting real estate, the applicable VAT rate is 9%; Ordinary taxpayers can choose to rent the real estate they acquired before 2065438+April 30, 2006 by applying the simple tax method, and calculate the payable value-added tax at the tax rate of 5%.

Small-scale taxpayers rent real estate and pay VAT at the rate of 5%.

Individual industrial and commercial households and other individuals renting houses shall calculate the payable value-added tax at the tax rate of 5% minus 1.5%.

General taxpayers of value-added tax in housing leasing enterprises can choose to apply simple tax calculation method to calculate and pay value-added tax at the tax rate of 5% minus 1.5%, or they can choose to apply general tax calculation method to calculate and pay value-added tax. Small-scale taxpayers of value-added tax in housing leasing enterprises rent their houses to individuals and pay value-added tax at the tax rate of 5% minus 1.5%.

Housing rental tax collection standard

1, calculated separately

Housing rental tax including tax rate:

The tax rate of business tax is 5% of the total rental income, and the threshold is 20000 yuan;

The tax rate of urban maintenance and construction tax is 7% of the actual business tax, but it is regional, and the taxpayer is located in the urban area, and the tax rate is 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is1%;

The education surcharge is 3% of the actual business tax paid;

Property tax is 65438+ 0.2% of total rental income;

The stamp duty is 0. 1% of the total amount of the lease contract, but the part less than 1 yuan will be stamped with 1 yuan; Urban land use tax is calculated by multiplying the rental housing area by the applicable unit tax, and local education surcharge is levied at 2% of the actual business tax;

The taxable amount of individual income tax is 65438+ 00% of taxable income.

2. Consolidated calculation

Business tax, personal income tax, property tax and land use tax involved in house leasing can also be calculated together. For example, Hubei will combine them into "house leasing tax" for collection.

There are different comprehensive tax rates for individuals renting houses, no houses, renting houses by enterprises and institutions, etc.

Individual rental housing, the monthly rent is less than 5000 yuan, the tax rate is 4%; 5,000 yuan (inclusive)-20,000 yuan, 5%; More than 20,000 yuan (inclusive), 7.68%. Individuals rent a house with a monthly rent of 3,000 yuan, and the monthly tax burden is 120 yuan.

To sum up, it is Bian Xiao's relevant answer about whether the factory rental billing tax rate is 5% or 9%. I hope it will help you.

legal ground

Measures for the implementation of the pilot reform of business tax to value-added tax Article 46 The place of payment of value-added tax is:

(1) Fixed business households shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. If the head office and branches are not in the same county (city), they shall declare and pay taxes to the competent tax authorities in their respective places; With the approval of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China or its authorized financial and tax authorities, the head office may report and pay taxes to the competent tax authorities where the head office is located.

(2) Non-fixed business households report and pay taxes to the competent tax authorities in the place where the taxable behavior occurs; If the tax is not declared, the tax shall be paid by the competent tax authorities at the place where the institution is located or where it is domiciled.

(3) Where other individuals provide construction services, sell or lease real estate, or transfer the right to use natural resources, they shall report and pay taxes to the competent tax authorities where the construction services occur, the real estate is located, and the natural resources are located.

(4) Withholding agents shall report and pay the tax withheld to the competent tax authorities where their institutions are located or where they reside.