Individual income tax housing rent can be deducted from individual income tax, but recently, it has been repeatedly exposed that the landlord is worried that the tax department will collect taxes from him according to the information and refuses to provide information. Will the 2019 individual income tax special deduction of housing rent affect the landlord? Why are owners unwilling to cooperate with tenants to deduct? Let's have a look!
In this regard, some media consulted with the 12366 tax service platform of the State Administration of taxation. The customer service said that at present, it has not received the notice of collecting rent related taxes according to the special additional deduction information. However, according to the Chinese reporter of the securities firm, the relevant person in charge understands that the matter is still inconclusive, which needs to be led by the Ministry of housing and urban rural development and determined by the relevant departments of the Ministry of Finance and the State Administration of taxation. At present, relevant departments have been studying the new problems in the process of tax implementation.
There was a bug in the implementation of individual income tax, and the special deduction of rent was' resisted 'by the landlord
From January 1, 2019, the measures for the administration of individual income tax withholding declaration (for Trial Implementation) formulated by the State Administration of Taxation will be officially implemented. The information of 6 special additional deductions has been opened.
However, the idea that many tenants want to use the rent to offset the tax has been 'resisted' by the landlord, saying that if the tenant wants to deduct the individual income tax, either increase the rent or pay the relevant tax by himself. Even some landlords said they would rather have the room vacant than allow the tenant to make a special deduction of individual income tax.
According to the current policy, when taxpayers enjoy the special additional deduction of housing rent, they should fill in the information such as the main working city, the location address of the leased house, the lessor's name and ID card type and number, or the lessor's unit name and tax identification number (SOCIAL unified credit code), lease start and end time, etc.
1500 yuan per month for municipalities directly under the central government, provincial capital cities, cities specifically designated in the state plan, and other cities determined by the State Council; City registered residence city population of more than 1 million people in the city is 1100 yuan, and the registered residence population in urban area is less than 1 million people (including), which is 800 yuan per month.
An unnamed person from the tax department said, "now the tax bureaus everywhere are also very confused and are waiting for the instructions of the higher authorities."
Why are owners unwilling to cooperate with tenants to deduct?
At present, many house rentals are not recorded. The tax authorities do not know the rent income of the landlord. After tax declaration, the rent income of the landlord will be recorded.
At present, taking Beijing as an example, the proportion of leasing behavior recorded is very low, less than 10%, and if you look at the whole country, less than 1%.
The owners are worried that after the leasing behavior is recorded, more taxes such as real estate tax will be involved in the future. In this case, unwilling to cooperate with the tenant registration has become inevitable.
At present, most of the rental houses can be taxed at a comprehensive collection rate of 5%, but the owners are still very worried about whether they will make up for the old accounts in the future. Even if calculated at 5%, the tax for a house with an annual rent of 100000 yuan is 5000 yuan. The individual income tax deducted by tenants actually saves about 100 yuan a month.
If the owner's lease behavior is recorded, the tax amount is or higher
For individual rental housing, when the tax authorities collect taxes, it is divided into two categories: one is individual rental housing and the other is individual rental non housing.
Comprehensive collection rate is adopted
Individual rental housing can be taxed at a comprehensive collection rate of 5%, and the tax payable is equal to the sales amount including tax multiplied by 5%. If the personal rental income is 5000 yuan, the tax borne is 5000 times 5%, which is 250 yuan.
For individual rental non housing, when the calculation method of comprehensive collection rate is selected, the two levels of comprehensive collection rate remain unchanged, while the critical point of monthly rental income applicable to the comprehensive collection rate is changed compared with the previous one. After replacing business tax with value-added tax, the critical point of monthly rent for tax calculation is 31500 yuan. That is, if the monthly rent is less than 31500 yuan (inclusive), the comprehensive collection rate of 7% is applicable, and if the monthly rent is more than 31500 yuan, the comprehensive collection rate of 12% is applicable.
Tax sharing method is adopted
If tax sharing is adopted for individual rental housing, value-added tax, urban construction tax, education surcharge, local education surcharge, individual income tax and real estate tax shall be calculated and paid respectively. The value-added tax shall be calculated according to the collection rate of 5% minus 1.5%, and the tax payable = 1.5% of the sales volume including tax (1 + 5%). For the rental income obtained, the individual income tax shall be calculated and paid according to the item of "income from property lease", and the tax payable shall be calculated according to the current tax law. At the same time, the house property tax shall be paid according to 4% of the house property rental income.
If individual rental of non housing is taxed separately, they shall pay value-added tax, urban construction tax, education surcharge, local education surcharge, personal income tax, real estate tax, urban land use tax and stamp tax respectively. The value-added tax shall be calculated according to the collection rate of 5%, and the tax payable = 5% of the sales including tax (1 + 5%). For the rental income obtained, the individual income tax shall be calculated and paid according to the item of "income from property lease", and the tax payable shall be calculated according to the current tax law. The house property tax shall be based on the rental income of the house property, and the tax rate shall be 12%. Taxable units and individuals that use the house property of other units without rent shall pay house property tax on their behalf according to the residual value of the house property. Urban land use tax shall be calculated by multiplying the actual occupied land area by the annual tax per square meter. According to the tax grade of urban land use tax in Beijing, the annual tax amount per square meter is 1.5 to 30 yuan, and the monthly tax amount of urban land use tax is the annual tax amount per square meter of floor area / lease term / 12. Stamp duty shall be paid according to the tax item of "property lease contract", and the tax rate is 0.1%.
Expert analysis: the original intention of individual income tax deduction is not to collect leasing transactions
Zhang Dawei, chief analyst of Zhongyuan Real estate, believes that, first of all, from the original intention of the individual income tax deduction design, it is certainly not to collect leasing transactions. Logically, only those who earn more than 5000 and pay individual income tax need to deduct, which makes many tenants do not need to deduct in the middle and low-end rental market, or the second and third tier rental market. In addition, the collection of rental behavior in first tier cities only collects transactions and does not collect transaction prices, so it is difficult to transfer this information to rental tax collection. Therefore, from the perspective of policy formulation itself, it is simply to reduce individual income tax for tenants, and did not achieve the goal of tax collection through this registration. After the real estate registration is completed, it is easy to know whether it is vacant or leased.
Secondly, but in fact, the landlord's rental housing should indeed pay tax from the legal point of view, but in the established current market, the tax payment proportion is very low, less than 1% of the national market. In this case, when formulating policies, we should avoid giving expectations to tenants and owners. Guiding tax payment should be a long-term process. In addition, China's real estate tax system focuses on transaction taxes and neglects holding taxes, which also makes owners worry about the increase in the cost of leasing.
Moreover, in the final analysis, it is the right to speak. Tenants have no right to speak. In this case, homeowners can pass on anxiety and increased tax costs.