I. Property tax
1. When an enterprise rents a house, the rental income of the house is the tax basis of the property tax, and the tax rate is 12%.
2. Taxable units and individuals who use other units' real estate without rent shall pay property tax according to the residual value of the real estate.
3. For enterprises, institutions, social organizations and other organizations to rent housing for living to individuals at market prices, the property tax shall be levied at a reduced rate of 4%.
4. For public housing and low-rent housing rented at the price stipulated by the government, including self-owned housing rented by enterprises and self-supporting institutions to employees; Public housing rented by the housing management department to residents; Private houses that are implemented in the private saving policy and are rented to residents at the rent standard set by the government are temporarily exempt from property tax.
5.20 16 years 1 month 1 day to 20 18 years1February 3 1 day, the public rental housing is exempted from property tax.
6. For the leased property, if the lease contract signed by both parties stipulates that there is a rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period.
7. If the property is rented, the rental income from which the property tax is levied does not include value-added tax.
Second, the value-added tax
1. Income from renting houses by enterprises shall be subject to VAT according to "modern services-leasing services".
2. Lease the land to others for use, vehicle parking services, road traffic services (including tolls, bridge fees, gate fees, etc.) and pay value-added tax in accordance with real estate lease services.
3. General taxpayers rent houses, and issue special VAT invoices or general invoice in full.
(1) The applicable tax rate is 1 1%, which can offset the input tax;
(2) In line with the conditions, you can choose to apply simple tax calculation, and pay the value-added tax at the rate of 5%, which is not deductible.
(3) If the general taxpayer sublets the real estate leased before April 30, 20 16, he can choose the simple tax method; If the real estate leased after May 1 day is subletted to the outside, the simple tax method cannot be selected.
(4) General taxpayers can choose to apply the simple tax calculation method and calculate the tax payable at the rate of 5% if they rent the real estate acquired before April 30th, 20 16. (Caishui (2016) No.36)
(5) Ordinary taxpayers in real estate development enterprises can choose to apply the simple tax calculation method to lease old real estate projects developed by themselves, and calculate the tax payable at the rate of 5%. (Cai Shui [2016] No.68)
(6) General taxpayers can choose to apply the simple tax calculation method to the real estate finance lease contract signed before April 30th, 20 16, or the finance lease service provided by real estate acquired before April 30th, 20 16, and pay the value-added tax at the rate of 5%. (Cai Shui [2016] No.47)
4. Small-scale taxpayers can calculate and pay value-added tax at the rate of 5%, and can issue special invoices for value-added tax by themselves or on their behalf in full.
Small-scale taxpayers who rent out their real estate (excluding individual rental housing) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not located in the same county (city) as the institution should pay taxes in advance at the place where the real estate is located according to the above-mentioned taxation method, and then file tax returns with the competent tax authorities where the institution is located.
5. Natural person renting house
(1) If a natural person rents a house, the tax payable shall be calculated at the rate of 5% minus 1.5%.
Taxable amount = sales including tax ÷( 1+5%)× 1.5%
(2) If a natural person rents out real estate (excluding housing), the tax payable shall be calculated at the rate of 5%.
Taxable amount = sales including tax ÷( 1+5%)×5%
(3) Natural persons rent real estate in the form of advance payment or one-time rent collection, and the rental income obtained can be equally shared during the lease period corresponding to the rent. If the monthly rental income after sharing does not exceed 30,000 yuan, small and micro enterprises can enjoy the preferential policy of exemption from value-added tax.
If the monthly rental income does not exceed 30,000 yuan, it will be exempted from VAT and surcharges. Only ordinary VAT invoices can be issued on behalf of it, and special VAT invoices can be issued instead of "Exemption from VAT and surcharges".
(4) If other individuals rent real estate and apply for issuing invoices on their behalf, the local taxation bureau that collects taxes will issue special VAT invoices or ordinary VAT invoices on their behalf.
6. Individual industrial and commercial households rent houses
(1) For individual industrial and commercial households renting houses, the payable value-added tax shall be calculated at the rate of 5% minus 1.5%.
Taxable amount = sales including tax ÷( 1+5%)× 1.5%
(2) If the individual industrial and commercial households rent real estate (excluding housing) and apply the general taxation method, the tax rate is 1 1%;
Individual industrial and commercial households renting real estate (excluding housing) shall be taxed by simple taxation method, and the levy rate shall be 5%.
7. When taxpayers issue VAT invoices for leased real estate by themselves or the tax authorities issue them on their behalf, the detailed address of the real estate shall be indicated in the remarks column.
8. If the lease service is provided in the form of advance payment, the VAT liability shall occur on the day when the advance payment is received.
9.20 181Feb. 3 1 A few days ago, the public * * * rental housing management unit rented the public * * rental housing, which was exempted from value-added tax.
10. The rental income of military spare real estate is exempt from value-added tax.
1 1. If a taxpayer rents out real estate and the lease contract stipulates a rent-free period, it does not belong to VAT as a sales service.
III. Stamp Duty
1. Lease contracts signed by enterprises for renting houses belong to property lease contracts, and stamp duty shall be paid according to regulations, with the tax rate of 0. 1%. If the tax amount is insufficient 1 yuan, press 1 yuan for decal.
2. The implementation standards of all localities are still in accordance with the stamp duty regulations, and the tax basis is determined according to the amount contained in the contract. If the amount contained in the contract and the value-added tax are separately indicated, the tax basis shall be determined according to the contract amount excluding the value-added tax; if not separately indicated, the tax basis shall be the amount contained in the contract.
Iv. enterprise income tax
1. The income obtained by enterprises from renting houses shall be calculated and paid enterprise income tax according to regulations.
2. The rental income shall be recognized according to the date when the lessee pays the rent as agreed in the contract. If it is stipulated in the transaction contract or agreement that the lease term is beyond one year and the rent is paid in advance in one lump sum, the lessor may include the above-mentioned confirmed income in the relevant annual income by stages according to the principle of matching income and expenses stipulated in Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law.
V. Individual income tax
Personal income tax: calculated and paid at the rate of 20%.
1. The repair cost of the actual expenses of the leased property borne by the taxpayer (limited to 800 yuan each time, if it cannot be deducted at one time, it can be deducted in the later period).
2. Expense deduction standard stipulated in the tax law: 800 yuan expenses are deducted if the monthly (sub-) income does not exceed 4,000 yuan; If the monthly (sub-) income exceeds 4,000 yuan, 20% expenses will be deducted.
3. Calculation formula of individual income tax:
(1) The monthly (monthly) income shall not exceed 4,000 yuan: taxable income = monthly income-deductible items-repair costs (limited to 800 yuan) -800 yuan;
(2) The monthly income exceeds 4,000 yuan: taxable income = monthly income-deductible items-repair expenses (limited to 800 yuan) *( 1-20%);
(3) Payable income tax = taxable income *20%
Six, other taxes
According to the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Preferential Tax Policies for Public Rental Housing (Cai Shui [20 1 5] 1 39), from 20 16 years/month1day to 20/KLOC-0.
1. The land used during the construction of public rental housing and the land occupied after the completion of public rental housing are exempted from urban land use tax. In other housing projects, public rental housing is built. According to the relevant materials issued by government departments, the urban land use tax involved in the construction and management of public rental housing is exempted according to the proportion of the construction area of public rental housing to the total construction area.
2. The public rental housing management unit shall be exempted from the stamp duty involved in the construction and management of public rental housing. Supporting the construction of public rental housing in other housing projects, according to the relevant materials issued by government departments, the stamp duty involved in the construction and management of public rental housing is exempted according to the proportion of the construction area of public rental housing to the total construction area.
3. The purchase of housing by the public rental housing management unit as public rental housing is exempt from deed tax and stamp duty; Both parties to the public rental housing are exempt from stamp duty involved in signing the lease agreement.
4. Enterprises, institutions, social organizations and other organizations that transfer old houses as public rental housing, and the value-added amount does not exceed 20% of the deducted project amount, shall be exempted from land value-added tax.
5. Enterprises, institutions, social organizations and other organizations that donate housing as public rental housing are in compliance with the provisions of tax laws and regulations, and the part of their public welfare donation expenditure within 12% of the total annual profit is allowed to be deducted when calculating the taxable income.
6. The housing rental subsidies received from local governments by low-income housing security families who meet the requirements stipulated by local governments shall be exempted from personal income tax.
7. The public rental housing is exempt from property tax. Public * * * rental housing management units shall separately account for the rental income of public * * * rental housing, and shall not enjoy the preferential policy of exemption from property tax without separate accounting.
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