1. The rental tax rate is 1. The tax rate of business tax is 5% of the total rental income, and the threshold is 20000 yuan; 2. The urban maintenance and construction tax rate is 7% of the actual business tax, but this is regional; 3. The education surcharge is 3% of the actual business tax paid; 4. The property tax is 65438+ 0.2% of the 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. 5. The taxable amount of individual income tax is 65438+ 00% of taxable income. II. Method of issuing the rental invoice: 1. Contact the landlord to discuss the rental invoice. Because the tax bureau needs to bring the documents of the house and the landlord to handle the invoice. 2. Documents required for invoice processing: a copy of the rental property certificate, a copy of the landlord's ID card, a copy of the rental contract, and an ID card of the agent; The address on the landlord's ID card should be the same as that on the real estate license. 3. Prepare the company name on the invoice and prepare the billing information of the company; Not if it's a person. With all the above information ready, you can go to the local tax bureau nearby.
Legal objectivity:
According to Article 3 of the Individual Income Tax Law, the personal income tax rate: interest, dividends, bonus income, income from property leasing, income from property transfer and accidental income, is subject to the proportional tax rate of 20%.