Taxes and fees involved in individual rental housing rental
1, VAT:
Housing: 5% reduced by 1.5%; Non-housing: 5%;
Concessions: According to State Taxation Administration of The People's Republic of China Announcement No.4: "Other individuals can share the rental income from renting real estate in the form of one-time rent collection equally during the corresponding lease period. If the monthly rental income after sharing does not exceed100000 yuan, it will be exempted from VAT."
If the lessee asks for a special VAT invoice, although it does not exceed the monthly rental income of100,000 yuan, he still needs to pay VAT when applying to the tax authorities for issuing special invoices.
2. Additional tax:
Urban maintenance and construction tax: urban area: 7%, county and town: 5%, others: 1%; Education surcharge: 3%; Local education surcharge: 2%.
Preference: According to the provisions of Caishui []12, the scope of exemption from education surcharge, local education surcharge and water conservancy construction fund will be expanded from the current payer whose monthly sales or turnover does not exceed 30,000 yuan (quarterly sales or turnover does not exceed 90,000 yuan) to the monthly sales or turnover does not exceed/kloc-0,000 yuan (quarterly tax payment) )
If it exceeds this standard, it will not be exempted, and the surcharge for education and the surcharge for local education can enjoy the preferential treatment of 50% reduction.
Small-scale taxpayers of value-added tax shall collect resource tax, urban maintenance and construction tax, property tax, urban land use tax, stamp duty, farmland occupation tax, education surcharge and local education surcharge at a reduced rate of 50%.
3. Stamp duty:
Housing: Lease contracts signed by individuals for renting or renting housing are exempt from stamp duty.
Non-housing: the property lease contract shall be stamped according to the lease amount 1‰. If the tax amount is insufficient 1 yuan, press 1 yuan for decal.
Preferential treatment: enjoy the reduction of stamp duty by 50%.
4. Property tax:
Housing: According to the third paragraph of Article 2 of Caishui [2008] No.24, "Property tax is levied at the rate of 4% for individual rental housing, regardless of use.
Non-housing: individuals rent houses that do not belong to housing, but are not used for living. The property tax is based on the rental income of real estate, and the tax rate is 12%. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax.
Preferential: 50% reduced property tax will be levied on small-scale VAT taxpayers.
5. Urban land use tax:
Housing: For individual rental housing, there is no distinction between uses, and urban land use tax is exempted.
Non-housing: the land use tax is calculated and levied according to the prescribed tax amount based on the actual land area occupied by taxpayers.
The land area actually occupied by taxpayers shall be subject to the land area confirmed by the land use certificate issued by the people's government at or above the county level. If the land use certificate has not been issued, the land area truthfully declared by the taxpayer and verified by the local tax authorities shall prevail.
The annual applicable tax rate of land use tax per square meter shall be implemented in accordance with the following provisions:
(1) big cities 1.5 yuan to 30 yuan;
(2) Medium-sized cities 1.2 yuan to 24 yuan;
(3) 0.9 yuan to 18 yuan;
(4) From 0.6 yuan to 12 yuan in the county, towns and industrial and mining areas.
The criteria for the division of big cities, medium-sized cities and small cities mentioned in the preceding paragraph shall be implemented in accordance with the provisions of the Urban Planning Law of the People's Republic of China. (Measures for the Implementation of Urban Land Use Tax in Anhui Province (DecreeNo. 205th of the People's Government of Anhui Province))
Preferential treatment: For natural persons who need to pay urban land use tax, they can enjoy preferential treatment at a reduced rate of 50%.
6. Individual income tax:
Housing: Caishui [2000]125 "III. Personal income tax shall be levied at the rate of 10% for the income obtained by individuals from renting houses temporarily.
Non-housing: Individual Income Tax Law of the People's Republic of China (III) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.