Introduction to tax rates in house rental contracts
Taxes
The housing rental tax includes a variety of taxes, including value-added tax, urban maintenance and construction tax, education surcharge, real estate tax, stamp duty, urban land use tax, local education surcharge and personal income tax.
Payment subject
According to relevant tax laws and regulations, business tax, urban maintenance and construction tax, education surcharge, real estate tax, personal income tax, urban land use tax and local education surcharge are paid by the lessor.
Stamp duty is paid by two or more parties to the contract.
Property rental contract tax rate content
The business tax, personal income tax, real estate tax, and land use tax involved in house leasing can also be calculated together. For example, Hubei combines them into "house rental tax" and collects them.
For individual rental houses, non -residential houses, rented houses, etc. of enterprises and institutions, they are divided into different comprehensive tax rates.
For individual rental residences, if the monthly rent is less than 5,000 yuan, the tax rate is 4%; if the monthly rent is 5,000 yuan (inclusive) - 20,000 yuan, the tax rate is 5%; if the monthly rent is more than 20,000 yuan (inclusive), the tax rate is 7.68%. For example, if an individual rents out a house with a monthly rent of 3,000 yuan, the monthly tax burden is 120 yuan.
For individuals renting out non-residential properties, if the monthly rent is less than 5,000 yuan, the tax rate is 6.1%; if the monthly rent is 5,000 yuan (inclusive) - 20,000 yuan, the tax rate is 8.1%; if the monthly rent is 20,000 yuan (inclusive) or more, the tax rate is 15.7%.
For houses rented by enterprises and institutions, if the house is rented to individuals for living, it is levied at 9.7% of the monthly rental income; if it is rented out as non-housing, it is levied at 13.7%.
Calculate separately
The tax rates included in the housing rental tax are:
The business tax rate is 5% of the total rental income, and the starting point is 20,000 yuan;
The urban maintenance and construction tax rate is 7% of the actual business tax paid, but this varies by region. If the taxpayer is located in an urban area, the tax rate is 7%; if the taxpayer is located in a county or organized town, the tax rate is 5%; If the taxpayer's location is not in a city, county or town, the tax rate is 1%;
The education fee surcharge is 3% of the actual business tax paid;
Real estate tax is 12% of the total rental income; stamp duty is 0.1% of the total amount of the lease contract, but less than 1 yuan will be deducted at 1 yuan; urban land use tax is calculated based on the area of the rental house multiplied by the applicable unit tax for the lot, local education The surcharge is charged at 2% of the actual business tax paid.
The taxable amount of personal income tax is 10% of the taxable income. However, the amount of tax payable is divided into two situations. The main dividing point is whether the income per time/month exceeds 4,000 yuan. If the amount of income per time/month does not exceed 4,000 yuan (including 4,000 yuan), the taxable income is the amount of income per time/month minus the taxes and fees paid during the rental process of the house, and the rent paid to the lessor, which is borne by the taxpayer. The actual repair costs of the rental housing and the amount of donations allowed to be deducted are deducted by 800 yuan. If the monthly income is more than 4,000 yuan, the 800 yuan subtracted from the taxable income will be replaced by 20% of the income.
The editor recommends:
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