Rent tax rate 5% or 9%

Reminders and updates: Announcement No.69 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China No.2016, Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Providing Foreign Construction Services, etc. 2. It is clear that taxpayers who rent serviced apartments in the form of long-term rent or short rent and provide supporting services shall pay VAT according to the accommodation service. That is, according to the tax rate of 6%, rather than the tax rate of 9% for renting real estate.

The criterion of judgment is: whether supporting services are provided while providing accommodation, and if so, it belongs to accommodation services.

The news that the capital chain of long-term rental apartments is broken and running away has been exposed in many places across the country.

In view of the chaos in the long-term rental apartment market, the government has stepped up its rectification efforts. Shenzhen, Chengdu, Xi, Chongqing and other places have issued notices to regulate the business behavior of housing leasing enterprises, requiring them to open fund supervision accounts.

According to professional analysis, at present, long-term rental apartments run mainly in apartment management companies that adopt the "asset custody" business model. The landlord rents the house to a trust company and the company rents it to an individual. Because of the existence of the "second landlord" (apartment management company), the risk of default has been bred, and even some "second landlords" were originally established in an attempt to collect money and run away by means of "high income and low rent" and "long income and short payment".

Let's talk about the taxes and fees involved in renting a house today. We roughly divide the leasing model into two types:

1, the landlord directly rents the house to the tenant;

2. Platform companies (various housing management companies, trust institutions, etc.). ) rent a house.

First of all, the landlord directly rents the house to the tenant. What taxes does the landlord personally involve?

Personal rental house

0 1

value-added tax

1. If a natural person rents a house, the tax payable shall be calculated at a reduced rate of 5%.

Taxable amount = sales including tax ÷( 1+5%)× real estate leased by natural persons (such as shops and garages), and the taxable amount is calculated at the tax rate of 5%.

Taxable amount = sales including tax ÷( 1+5%)×5%

3. Individual industrial and commercial households can also enjoy the reduced tax rate of 5% and enjoy the same value-added tax concessions as natural persons.

4. Small-scale taxpayers are exempt from VAT.

The monthly rent does not exceed 654.38 million yuan, and the value-added tax and corresponding additional taxes (urban construction tax, education surcharge and local education surcharge) can be reduced or exempted.

The tax law stipulates:

20 1 9,65438+1 0, 1 to 202 1, 65438+2,3 1, and the average monthly sales of small-scale taxpayers does not exceed1ten thousand yuan (if/.

The rental income obtained by individuals in the form of one-time rent collection can be shared equally during the corresponding lease period. If the monthly rental income after sharing does not exceed 654.38 million yuan, it will be exempted from value-added tax.

For example, if Lao Wang rents two vacant villas, he will charge an annual rent of 165438+ 10,000 yuan at a time, and will share the monthly rent within 65438+ 10,000 yuan after the month without paying VAT. Announcement No.4 of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) 20 19 Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on the Collection and Management of VAT Exemption Policy for Small-scale Taxpayers.

02

House/property tax

1, personal rental housing, regardless of use, property tax is levied at a preferential tax rate of 4%. In other words, if the house is rented to an enterprise for office, the property tax will be paid at 4%.

2. Individuals renting non-residential houses shall take the rental income of real estate as the tax basis of property tax, and the tax rate is 12%.

3. How can an individual pay the property tax if he uses the property under his name for the operation of the company without charging rent?

In practice, the phenomenon of free use of real estate is more common. Because it is free to use and there is no rental income, it is impossible to collect property tax from the rent.

The tax law stipulates that taxable units and individuals use the real estate of other units for free and pay property tax on their behalf according to the residual value of the real estate. That is to say, in the case of rent-free use, the taxpayer of the property tax is still the owner of the property right, but the user can pay the property tax on his behalf.

03

city and town land use tax

Individual rental housing, regardless of use, shall be exempted from urban land use tax.

04

stamp tax

Lease contracts signed by individuals for renting or renting houses are exempt from stamp duty. Lease contracts other than houses need to be taxed, such as renting shops and garages.

05

individual income tax

Personal income tax should be calculated and paid according to the item of "property rental income". Property rental income is not incorporated into comprehensive income, but is still calculated and paid separately, and the statutory tax rate is 20%.

1, taxable income = income-deductible items

2. Taxable amount = taxable income x tax rate

Items allowed to be deducted from property lease income are in the following order:

1. Taxes paid in the process of real estate leasing.

Taxpayers' tax and education surcharge paid in the process of leasing real estate can be deducted from their income with tax payment (payment) vouchers.

2. Rent paid to the lessor. Applicable to the existence of sublease, also known as "second landlord".

3, the actual repair costs. The allowable deduction of the repair fee is limited to each piece of 800 yuan. If you can't finish the deduction at one time, you are allowed to continue the deduction next time until it is finished.

4. The expense deduction standard stipulated in the tax law.

If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; More than 4000 yuan, 20% fee reduction.

Rental housing has preferential tax rates:

Personal income tax shall be levied from 200 1 1 reduced by 10% on the income obtained by individuals from renting residential houses at the market price.

The policies and regulations of personal rental housing are complex, and some provinces and cities adopt the method of comprehensive collection rate to collect the relevant taxes and fees of personal rental housing at one time. For example, the comprehensive levy rate in Beijing is-12%.

According to incomplete statistics, there are also Shenzhen, Shanghai, Guangdong, Zhejiang, Liaoning, Hunan, Chongqing, Xiamen and Hebei. Although the comprehensive collection rate varies from place to place, the tax burden is much lower than that of taxes because it is approved.

Platform company rents a house.

0 1

value-added tax

1, general taxpayer

If the leased real estate (excluding housing) is taxed according to the general taxation method, the tax rate is 9%; If the leased real estate (excluding housing) is taxed according to the simple taxation method, the levy rate is 5%.

Under what circumstances can I choose simple taxation? Ordinary taxpayers can choose to apply simple taxation when renting their real estate acquired before April 30, 2006+2065438.

2. Small scale taxpayers

Rental property (excluding personal rental housing) shall be taxed at the rate of 5%. Small-scale taxpayers should pay attention to the exemption of value-added tax, and those with monthly sales below 654.38+10,000 or quarterly sales below 300,000 can enjoy it.

02

Property tax and urban land use tax

1, property tax

The platform company rents the real estate, and the property tax is based on the rental income of the real estate. The statutory tax rate is 12%.

Note: Property tax rental income does not include value-added tax.

Tax basis for general VAT items = total rental income ÷( 1+9%)

Tax basis for simple VAT taxable items = total rental income ÷( 1+5%)

From 20 1 9,65438+10 month,1to 202 1, 65438+2 month, 3 1, small-scale taxpayers of value-added tax can collect property tax by half. If the platform company is a small-scale taxpayer, it can enjoy preferential treatment.

2. Urban land use tax

Taxpayers who rent or lend houses shall pay urban land use tax from the month following the delivery of the rented or lent houses.

Taxable amount = unit tax amount * area.

There are regional differences in unit tax: in economically backward areas, the tax amount can be appropriately reduced, but the reduction rate shall not exceed 30% of the minimum tax amount stipulated in the tax rate table. The applicable tax amount in economically developed areas may be appropriately increased, but it needs to be reported to the Ministry of Finance for approval.

From 20 19 and 10 to 202 10, 12 and 3 10, small-scale taxpayers of value-added tax can collect urban land use tax by half. If the platform company is a small-scale taxpayer, it can enjoy preferential treatment.

Under the influence of the epidemic, various localities have also introduced property tax and urban land use tax relief.

For example, Zhejiang Caishui [2020] No.6 Notice of the Finance Department of Zhejiang Province in People's Republic of China (PRC) and the Taxation Bureau of Zhejiang Province in State Taxation Administration of The People's Republic of China on Implementing the Policy of Reducing and Exempting Property Tax and Urban Land Use Tax Affected by the Epidemic.

From June 5438+1 October1day in 2020 to February 3 1 day in 2020, all kinds of business property owners will be encouraged and guided to reduce or exempt the rent for trapped enterprises and individual industrial and commercial households during the epidemic period, and the property tax and urban land use tax will be reduced or exempted accordingly according to the actual rent-free month or preferential ratio.

03

stamp tax

The property lease contract is subject to stamp duty at one thousandth of the rental income excluding tax. From June 20 19 to June 200212065438+February 3 1 day, small-scale taxpayers of value-added tax can collect stamp duty by half. If the platform company is a small-scale taxpayer, it can enjoy preferential treatment.

04

industrial and commercial income tax

It mainly depends on whether you can enjoy the preferential treatment of small and low-profit enterprises. 20 1 9,65438+1 0,1,to 202 1, 65438+2,31,and the annual taxable income of small and low-profit enterprises shall not exceed110,000 yuan, which shall be reduced.

For the part with annual taxable income exceeding 6,543,800,000 yuan but not exceeding 3,000,000 yuan, it will be included in taxable income at the reduced tax rate of 50%, and enterprise income tax will be paid at the tax rate of 20% (the actual tax rate is 654.38+00%).