2. Housing lease is the behavior that the owner or operator of the house hands over the house he operates to the consumers of the house, and the consumers of the house obtain the ownership and use right of the house by paying a certain rent regularly. It is a commodity circulation mode that sells the use value of houses sporadically.
3. According to the relevant provisions of the Ministry of Finance and State Taxation Administration of The People's Republic of China's "Regulations on Finance and Taxation of Municipalities Directly under the Central Government of the People's Republic of China", value-added tax will be levied by half at the rate of 3% for individual rental houses, regardless of use, and paid at the threshold.
4. The rental income from individual housing rental is subject to property tax at the rate of 12%, value-added tax at the rate of 5%, and personal income tax on real estate rental at the rate of 20%.
5. Personal income tax shall be paid for the monthly rent, and the tax =(4000-800) times 10%+(7000-4000) times 20%=920. The owner or operator of the house gives the house owned or operated by him to the consumer of the house for use, and the consumer of the house obtains the ownership and use right of the house by paying a certain rent regularly. House leasing is a way of commodity circulation that sells the use value of houses sporadically.
Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.
Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.
Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.
Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.
No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.
Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.
Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.