One of the detailed rules for the special deduction of individual income tax in 2019 is to deduct the rent. The content is as follows: the housing rent is deducted according to the quota of 800 yuan to 1200 yuan per month according to the city where the taxpayer rents the house. Who is the object of deducting the rent? Is it to reduce the burden on tenants or to tax landlords? Let's take a serious look at this problem!
It can be said that the individual tax deduction of housing loan and rent is the warmest policy in 2019. Although the individual tax deduction of housing loan and rent is not very helpful to people living in small cities, it can be said to help dream seekers in big cities with tens of thousands of house prices and rising rent. The main bonus of this individual income tax actually comes from the education of children and the support of the elderly. It also encourages young people to pay close attention to the education of children and support the elderly.
Such a tax deduction policy has caused some people's unease, which can be said to cast a thin shadow on the housing rental market. A recent article on the relationship between landlord, tenant and taxation has attracted the attention of tenant and landlord. From the perspective of a landlord, the article said a paragraph to the tenant to the following effect: 'you can save 100 yuan by applying for individual income tax deduction for rent, and my 3000 yuan rent income will be taxed nearly 500 yuan per month. In this case, I would rather lose money than rent your house'. The general meaning of the content is that the tenant can save about 100 yuan by applying for individual income tax to deduct the rent, but the landlord may be taxed by this declaration material. The combined collection of several taxes is about 500 yuan, which is obviously a business that loses money. Therefore, the current dispute over the deduction of rent by individual income tax lies in the declaration of the deduction of rent by individual income tax. Will the declaration materials become the basis for levying the landlord's personal income tax? If it is used as a basis, will it become an excuse for the landlord to raise the rent or the prerequisite for renting a house will become that it is not allowed to declare individual income tax to offset the rent? If such a problem is not solved, I believe it is a stone in the heart of the landlord or tenant.
Individual income tax deduction is the welfare of the state, and ensuring tax revenue is the obligation of citizens, which is understandable. However, if the income of the landlord is turned into a kind of compensation for deduction preference, it seems unreasonable to levy taxes. According to the current tax system, the nominal tax rate of rental housing is about 15.5%, including value-added tax, individual income tax and real estate tax. However, there is also a deduction tax rate in these nominal tax rates. After deduction, the tax proportion is about 5.6%. In this way, the rent of 3000 yuan is only 168 yuan per month. However, although the calculation process is like this, this is not the case if it is actually levied in big cities. According to the rent of 10000 yuan, it will cost 560 yuan more every month. Is the landlord willing to save this money? Should it be spread on the tenants who have deducted individual income tax? If the rent rises, the tenant can rent only after sharing this part of the landlord's expenses, then who is convenient for the introduction of individual income tax deduction? Didn't you just take back the money deducted from individual income tax in another way?
Therefore, the deduction of individual income tax against rent is really a good policy in this era of high house prices and high rent, and a good policy to reduce the burden on young people. But if one side reduces the burden and the other side increases the burden, it will become a criticism. Therefore, whether the individual income tax deduction will become a gimmick for raising rent depends on whether the landlord's money bag will be passive. What we hope more is a satisfactory solution, which can give people who work hard a real 'red envelope'.