The implementation of the new income tax law in 2019 not only improves the threshold, but also has special additional deductions. One of the deductions is a special deduction for renting a house. Is the special deduction for renting a house a tax levied on the landlord or the tenant? Take a look!
Recently, an article was very popular: I suddenly received a phone call from the landlord and was told 'if you go to declare the housing rent to deduct the individual income tax, the house will not be rented to you. I'd rather refund the rent!' In the article, Fang Dong calculated an account: you take my information to apply for individual income tax deduction. In a few days, the tax department will notify me to 'issue an invoice'. For a single property tax, you need to pay 360 yuan (full rent 3000 yuan multiplied by 12%), which does not include value-added tax and surtax! You can save 100 yuan by applying for special additional deduction of housing rent. I have to advance at least 500 yuan.
Realistically speaking, the landlord's tax calculation method is not accurate, but at the moment when the declaration of special deduction is in full swing, this will really make many people have doubts: will the special deduction declared by people become a clue for the tax authorities to levy taxes on the landlord?
Last year, the personal tax law ushered in the largest revision in history, which not only increased the threshold from 3500 yuan to 5000 yuan, but also proposed six special additional deductions for children's education, continuing education, serious illness medical treatment, housing loan interest, housing rent and supporting the elderly. After that, the Ministry of Finance and the State Administration of Taxation refined the policy and gave the specific scope of application and deduction standards.
The personal income tax mobile app software developed by the State Administration of Taxation has been online since December 31, 2018, and people need to fill in the individual income tax declaration information. This is the first time for many people, and it is also a solid taxpayer education popularization activity.
At present, the nominal tax rate of personal rental real estate is: value-added tax of 1.5%, personal income tax of 10%, real estate tax of 4%, which adds up to 15.5%, which is a quite high nominal tax rate. However, due to the deduction of costs, in fact, the 'comprehensive tax collection rate' is generally implemented, about 5.6% (for example, since 2016, Guangzhou stipulates that the comprehensive tax collection rate is 6% if the monthly rental income of an individual renting a residential house ranges from 2000 yuan to 30000 yuan). Taking the monthly rent of 3000 yuan in the above-mentioned online text as an example, according to 5.6%, the landlord needs to pay 168 yuan instead of the exaggerated hundreds of yuan in the online text.
Tax is related to the prosperity of the country on the one hand and the public's sense of gain on the other. Therefore, the special deduction policy in the individual income tax reform is undoubtedly an action to benefit the people. However, the special deduction of rent is also connected to the tenant and the landlord. When publicizing the revision of the individual tax law before, it was not clearly announced. Therefore, 'will the special deduction information of individual tax declared by citizens become the & lsquo; Special clue & rsquo, It really affects the hearts of many landlords.
Of course, paying taxes is the duty of every citizen, which is common sense. However, it is undeniable that for a long time, personal housing rental has indeed been in a fairly gray area, and there are a large number of housing rental without filing and paying taxes.
This is a long-standing reality. In the long run, it is necessary to bring personal housing rental tax into the standardized road as soon as possible, which depends on the improvement of people's tax awareness and the efforts of relevant departments. But it is obviously unrealistic to solve it overnight through individual income tax declaration.
This is like the State Council's timely correction of the radical law enforcement of corporate social security collection last year and the prohibition of self centralized payment. There is a buffer between the principle of tax law and the flexibility of tax policy.
In view of the current rumors and rumors, I hope relevant departments can clarify in time to reassure the public: will the special deduction declaration of rent be directly converted into taxation from the landlord; How much tax should an individual bear when renting a house; Is it what some rumors say: value-added tax + personal income tax + real estate tax, which will eventually reach more than 10% & hellip& hellip; These problems need to be clarified.