1) Property tax: According to the Provisional Regulations on Property Tax, individuals who own real estate should pay property tax at the rental income tax rate of 12% from the next month after renting the real estate. Private property owners who rent their houses to individuals for living may be temporarily exempted from paying property tax and urban land use tax after being filed by the housing management department and implementing the rent standards stipulated by the housing management department.
2) Stamp duty: if an individual rents out his own house for production and operation, the stamp shall be applied at one thousandth of the lease amount determined when both parties sign a written lease contract, and the stamp shall be applied at 1 yuan if the tax amount is less than 1 yuan.
3) Urban land use tax: for individuals who own property rights, if the rented house is located within the scope of urban land use tax collection, the urban land use tax shall be calculated and paid according to the land area of the house (including the rented courtyard). According to State Taxation Administration of The People's Republic of China Guo Shui Fa [2003] No.89 document, if the real estate is leased or lent according to the land grade and the applicable land grade tax, the urban land use tax will be levied from the month after the leased or lent real estate is delivered for use.
4) Business tax: individuals pay business tax at 5% of rental income, and those with monthly rental income below 800 are exempt from business tax.
5) Urban construction tax and education surcharge: individuals pay business tax at the same time according to the applicable tax rate. As mentioned earlier, the surcharge for education is 3%, which should be based on the business tax paid. Urban construction tax is divided into 7%, 5% and 1% according to the taxpayer's region.
6) Personal income tax: if an individual rents a house with a monthly income of more than 4,000 yuan and a monthly rental income of less than 4,000 yuan, the personal income tax shall be calculated and paid according to the taxable income after deducting 800 yuan expenses from the monthly rental income, and the personal income tax shall be calculated and paid according to the taxable income after deducting 20% from the monthly rental income, with a tax rate of 20%.
Legal basis: Civil Code of People's Republic of China (PRC).
Article 707 Where the lease term is more than six months, it shall be in written form. Article 707 Where the parties fail to confirm in writing that the lease term exceeds six months, they shall do so in writing. If the parties fail to determine the lease term in writing, it shall be regarded as an indefinite lease. If the lease term is fixed, it shall be regarded as an indefinite lease.
Article 710 Where the lessee uses the lease item in accordance with the agreed method or the nature of the lease item, thereby causing losses to the lease item, it shall not be liable for compensation.
Article 715 The lessee may, with the consent of the lessor, improve or add the lease item. If the lessee improves or adds other things to the lease item without the consent of the lessor, the lessor may require the lessee to restore the original state or compensate for the losses.