What taxes does the lessor have to pay for renting a hotel? How much is the tax rate? Which tenants can be deducted?

What taxes should I pay for renting a house? What taxes should I pay for renting a private house? How should I calculate it?

(1) Approved tax payable = monthly approved tax amount × tax payment period. For details, please refer to the monthly comprehensive tax table of the construction area of private rental units on the website of local taxation bureau.

(two) according to the actual tax payment (monthly) is as follows:

1, business tax = monthly rental income ×3% (business tax will be levied only if the monthly rental income 1000 yuan or more).

2. Urban construction tax = business tax ×( 1% or 5% or 7%) (in urban areas, the tax rate is 7%; In counties and towns, the tax rate is 5%; If the location is not in a city, county or town, the tax rate is 1%. Foreigners and Hong Kong, Macao and Taiwan personnel are not required. )

3, education surcharge = business tax ×3% (foreigners and Hong Kong, Macao and Taiwan personnel are not levied. )

4. Local education surcharge = business tax × 1%5, property tax = monthly rental income ×4%6, land use tax = annual tax per square meter ÷ 12 × area (the land use tax shall be subject to the local annual tax per square meter to 6 yuan). For details, please refer to the unit tax table of land use tax on the website of local taxation bureau.

5. Stamp duty = monthly rental income ×0.00 1 plus 7 items, that is, business tax+urban construction tax+education surcharge+local education surcharge+property tax+land use tax+stamp duty, assuming relevant taxes and fees (required for the above calculation of personal income tax).

6. Personal income tax:

(1) Monthly rental income ≦800 yuan: exempt from personal income tax.

(2) If the monthly rental income exceeds 4,000 yuan in 800 yuan, the personal income tax = [monthly rental income related taxes-repair fee deduction -800 yuan ]× 10%.

(3) If the monthly rental income is more than 4,000 yuan, personal income tax = [monthly rental income related taxes-deductible amount of repair expenses ]×( 1-20%)× 10% Description: personal income tax is levied on the income obtained by individuals from renting houses at the rate of 10%. The income obtained by individuals from renting houses shall be the taxable income after deducting the tax standard from the rental income obtained each time (month).

Deductible expenses mainly include: income below 4,000 yuan, various taxes and fees, repair fees, 800 yuan, etc. Can be deducted; If the income is more than 4000 yuan, you can deduct the relevant taxes, repairs and 20%. Among them, the maximum monthly repair fee in 800 yuan can be deducted, and those less than 800 will be deducted according to the actual repair fee, and the remaining part exceeding 800 yuan will continue to be deducted in the next month according to this principle.

7. If all taxes and fees are borne by the lessor, the rental income actually obtained by the lessor is "rental income+all taxes and fees", which should be used as the calculation basis.