According to the provisions of the tax law, the income obtained by individuals renting houses should be taxed. The tax rate and tax payable are determined according to the amount of rental income. Under normal circumstances, the tax rate of house leasing is 5%, that is, monthly rent ×5%≈ monthly tax payable, and personal income tax should be paid once a year according to accumulated income. If the house lease involves value-added tax, the tax rate is 1 1%. At this point, the landlord needs to provide formal invoices, and the tenant can also reimburse the rental expenses through these invoices. In the actual operation, both parties need to accurately record and verify the key information such as the rent amount and duration in the lease contract, so that the tax authorities can calculate the tax payable. At the same time, the legality of the lease contract also needs to be guaranteed to protect the legitimate rights and interests of all parties.
What if there is no invoice in the house lease contract? If the house lease contract does not stipulate the issuance of invoices, the tenant can negotiate with the landlord and sign a formal invoice supplementary agreement, requiring the landlord to issue invoices. If the landlord refuses to issue an invoice, the tenant can consult or report to the tax authorities and ask the landlord to issue an invoice according to law.
According to the provisions of the tax law, the income obtained by individuals renting houses should be taxed. The tax bureau will calculate the tax payable according to the rental amount agreed in the lease contract and issue the corresponding invoice. In actual operation, both parties need to pay attention to recording and verifying key information to protect the legitimate rights and interests of all parties. If in doubt, it is recommended to consult the tax department or legal adviser in time.
Legal basis:
Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.