according to the Interim Regulations on real estate tax, the individual who owns the property right of the house shall pay the real estate tax at 12% of the rental income from the month following the house rental. What tax do you pay for rental housing? Do you have to pay tax for using urban land?
Urban land use tax
For the individual who owns the property right of the house, the leased house is within the scope of urban land use tax, and the urban land use tax shall be calculated and paid according to the area of the house and land (including the occupied area of the leased courtyard), the land grade and the applicable land grade tax. According to the provisions of GSF [2003] No. 89 document, the urban land use tax shall be levied from the month following the delivery of the leased and lent real estate.
Sales Tax
The business tax shall be paid at 5% of the rental income for the individual rental house, and the business tax shall be exempted for the individual rental house whose monthly income is less than 800.
Urban construction tax and education surcharges
At the same time of paying business tax, an individual shall pay the business tax according to the applicable rate based on the business tax paid. As mentioned earlier, the education surtax is 3%, and the urban construction tax is divided into 7%, 5% and 1% according to the different areas where the taxpayers are located.
stamp duty
If an individual rents his own house and it is used for production and operation, one thousandth of the lease amount determined in the written lease contract signed by both parties shall be used as the decal when signing the contract. If the tax amount is less than 1 yuan, one yuan shall be used as the decal.
individual income tax
If the monthly rental income is less than 4000 yuan, the individual income tax shall be calculated and paid based on the taxable income after deducting 800 yuan from the monthly rental income; if the monthly rental income is more than 4000 yuan, the individual income tax shall be calculated and paid based on the taxable income after deducting 20% from the monthly rental income, and the tax rate shall be 20%.
Conclusion:
For an individual who owns the property right to rent a house, the house property tax shall be paid at 12% of the rental income from the month following the rental of the house property. As for the private real estate owners who rent their houses to individuals for living, those who have been put on record by the housing administration department and have implemented the rent standard stipulated by the housing administration department may be exempted from paying the real estate tax and the urban land use tax temporarily. If you have any other questions, you can consult a professional lawyer.