What's the tax rate for rent?

According to the law, the national statutory rent tax rate shall be obtained according to the rental time before April 30th, 20 16, and the simple tax rate shall be 5%; if it is obtained after May 30th, 20 165438, or if it is obtained before April 30th, 2016, the general tax shall be chosen voluntarily.

1. What is the national statutory rent tax rate?

According to the law, the national statutory rent tax rate shall be obtained according to the rental time before April 30th, 20 16, and the simple tax rate shall be 5%; if it is obtained after May 30th, 20 165438, or if it is obtained before April 30th, 2016, the general tax shall be chosen voluntarily.

Second, the specific situation

According to Announcement No.20 16 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) and Announcement No.016 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Business Leasing Services: First, we should distinguish between ordinary taxpayers, small-scale taxpayers and other individuals, and also distinguish between business premises and houses.

1. Ordinary taxpayers rent real estate.

Where a general VAT taxpayer rents out real estate, the real estate was acquired after May 1 20 16, or the tax rate of the general tax method chosen by him voluntarily is 1 1%, and 3% of the tax is paid in advance at the place where the real estate is leased, and the remaining tax payable is returned to the place where the institution is located for declaration and payment. Value-added tax that should be paid in advance on the spot = [rent collected /( 1 1%)] multiplied by 3%, and value-added tax that should be declared and paid after returning to the location of the institution = [rent collected/(11%)] multiplied by1.

The real estate leased by ordinary taxpayers was acquired before April 30, 2065438+2006, and the collection rate of simple tax method was 5%. VAT paid in advance on the spot = [sales including tax /( 1.5%)] multiplied by 5%; Tax refund declared at the place where the institution is located = [sales including tax /( 1.5%)] times 5%- withholding tax.

2. Small-scale taxpayers rent real estate.

Small-scale taxpayers rent real estate at a tax rate of 5%. Withholding tax on leased real estate = [sales including tax /( 1.5%)] multiplied by 5%; Tax declared and paid at the place where the institution is located = [sales including tax /( 1.5%)] times 5%- tax paid in advance.

3, individual industrial and commercial households rental housing

Individual industrial and commercial households rent houses at a tax rate of 5%, but the advance tax is reduced = [sales including tax /( 1.5%)] individuals rent real estate.

Non-housing rented by individuals (for production and operation) is levied at the tax rate of 5%, and the taxable amount = [sales tax included /( 1.5%)] multiplied by 5%.

Personal rental housing levy rate of 5% minus tax payable = [tax-included sales /( 1.5%)] multiplied by the national rent tax rate is divided into two grades. The simple tax rate in the first stage is 5%, and the tax rate in the second stage is 1 1%. When the parties pay rent tax to the tax authorities, they should declare according to the specific situation of their real estate. It should be noted that the type of property rented by individuals also affects the tax rate. Generally speaking, the commercial tax rate should be higher than the civil tax rate.