The business tax, personal income tax, real estate tax, and land use tax involved in house leasing can also be calculated together. For example, Hubei combines them into "house rental tax" and collects them. There are different comprehensive tax rates for individuals renting out residential buildings, non-residential buildings, and enterprises and institutions renting out houses.

1. 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-houses, they are levied at 13.7%.

2. For non-residential rentals by individuals, the tax rate is 6.1% for monthly rents of less than 5,000 yuan; 8.1% for monthly rents of 5,000 yuan (inclusive) to 20,000 yuan; and 20,000 yuan or more. is 15.7%. 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) - 20,000 yuan, the tax rate is 5%; if the monthly rent is 20,000 yuan (inclusive) or more, the tax rate 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.

1. No payment is required if the amount is less than 800 yuan; 10% is payable if it is 800-4,000 yuan; 20% is payable if it is more than 4,000 yuan.

2. House leasing means that the owner or operator of the house hands over the house or the house it operates to the consumer of the house. The consumer of the house obtains the possession and use of the house by regularly paying a certain amount of rent. The act of rights is a commodity circulation method in which the use value of houses is sold sporadically.

3. According to the relevant regulations on finance and taxation of the Ministry of Finance and the State Administration of Taxation, value-added tax is levied at a reduced rate of 3% on the basis of the 3% tax rate, regardless of the purpose of individual rental housing, and is paid according to the threshold.

4. Rental income from renting out personal houses should be subject to property tax at a rate of 12%, value-added tax at a rate of 5%, and personal income tax on property leasing at a rate of 20%.

5. Personal income tax should be paid on monthly rent, tax = (4000-800) * 10% + (7000-4000) * 20% = 920.

The above introduction is how much the house rental tax is and how to calculate the house rental tax. Most people still don’t know how to pay the house rental tax, and they have even heard of it for the first time. You can also pay more attention to each type of house rental taxes and fees, as well as payment methods, payment proportions, etc., because these rental taxes and fees are not particularly high, and you must pay them on time and cannot ignore them.

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