The taxes and fees of Zhuhai housing lease invoices are determined according to the relevant national tax laws and Zhuhai's specific tax policies. In Zhuhai, the tax on house lease invoices mainly includes value-added tax and personal income tax.
First of all, value-added tax is a tax levied on the rental income of houses. According to the Value-added Tax Law of People's Republic of China (PRC) and related regulations, the rental income obtained by individuals renting houses needs to pay VAT. The specific tax rate and calculation method can be adjusted according to the actual situation in Zhuhai. Therefore, when issuing house lease invoices, it is necessary to declare and pay in accordance with the provisions of the local tax authorities.
Secondly, personal income tax is a tax levied on the income obtained by individuals renting houses. According to the Individual Income Tax Law of People's Republic of China (PRC), the income obtained by individuals from renting houses belongs to the income from property leasing, and individual income tax needs to be paid according to law. Personal income tax is usually calculated and paid at the applicable tax rate after deducting relevant expenses and deduction standards from rental income.
It should be noted that the specific tax policies and tax rates may change due to the adjustment of time, place and policies. Therefore, in order to accurately understand the tax payment situation of Zhuhai housing lease invoices, it is suggested to consult local tax authorities or professional tax agencies to obtain the latest tax policies and calculation methods.
To sum up:
The tax of Zhuhai house lease invoice includes value-added tax and personal income tax. The specific tax rate and calculation method need to be declared and paid in accordance with the provisions of the local tax authorities. In order to accurately understand the tax situation, it is recommended to consult the local tax authorities or professional tax agencies.
Legal basis:
People's Republic of China (PRC) value-added tax law
Article 2 provides that:
Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as taxable sales), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with the provisions of this Law.
Individual Income Tax Law of the People's Republic of China
Article 2 provides that:
The following personal income shall be subject to personal income tax:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.