个人取得房租收入如何计算纳税（How does personal income rent income calculate tax）.docVIP

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个人取得房租收入如何计算纳税（How does personal income rent income calculate tax）.doc

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个人取得房租收入如何计算纳税（How does personal income rent income calculate tax）

个人取得房租收入如何计算纳税（How does personal income rent income calculate tax） How do individuals calculate their tax payments when they obtain rental income? Recently, the rumors and talk about personal income tax problems rent more, need to be described according to the tax law, so that we understand the actual situation, I would cite a case, we would like for reference: the two bedroom rental Zhang residents in the urban areas of the 1 set, signed a lease contract with the tenants, the monthly rental income of 4000 yuan, shall apply to the local taxation authorities pay business tax, city maintenance and construction tax, education surcharge, property tax and personal income tax 5 tax, and exemption from stamp tax and urban land use tax 2 tax. The basis and calculation method for Zhang to pay the above-mentioned taxes and fees are as follows: I. sales tax According to the business tax regulations issued by the State Council Peoples Republic of China Business Tax Provisional Regulations, the rental housing should be in accordance with the service industry in the leasing industry to pay sales tax, taxpayers for rental housing, the tax basis for taxpayers to obtain rental income, the applicable tax rate is 5%. In order to develop the real estate market and encourage individuals to rent houses, the state has levied a business tax on the rental income of individual rental housing at a reduced rate of 1.5%. According to this calculation, Zhang made the rent payable income tax of 60 yuan (4000 yuan * 1.5%=60 yuan), accounting for 1.5% of the monthly rental income (60 yuan, 4000 yuan =1.5%). Two, urban construction and maintenance tax According to the State Council issued the Peoples Republic of China city maintenance and Construction Tax Provisional Regulations, the business tax taxpayer shall pay tax on city maintenance and construction in the business to pay tax, the tax basis for the taxpayer to pay business tax, according to different regions to adopt different tax rate, the ta