Do I have to pay taxes on renting a house?

Earlier this year, a notice was posted in a conspicuous position in many communities, which generally said that renting houses should be taxed according to regulations. Just after the announcement, there was an uproar among the citizens. Do I have to pay taxes on renting a house? What tax should I pay? What impact will the implementation of this policy have on the second-hand housing market in Hengyang? With these questions, the reporter visited the local taxation bureau, the second-hand housing agency and the citizens who are renting houses in the past week. Municipal Local Taxation Bureau: It is imperative to pay taxes on rented houses. The relevant person in charge of the Tax Collection Section of the Municipal Local Taxation Bureau told the reporter that housing rental has always been taxed. However, due to the lack of tax awareness of housing lessors, it is difficult to collect and manage, which consumes a lot of manpower, material resources and financial resources, and the tax cost is too high, and the collection and management efforts are not very ideal. The person in charge also said that another market reason is that the second-hand housing market in Hengyang, especially the housing rental market, is underdeveloped and the management is not standardized. With the increasing temperature of the primary commercial housing market in Hengyang in recent years, the taxation of rental housing in Hengyang has been put on the agenda. According to reports, in the second half of this year, the municipal local taxation department issued the "Notice on Carrying out the Special Inspection of Housing Leasing Tax in the Urban Area of this Municipality", and organized special forces to conduct a comprehensive inventory of the main street business premises and other key business premises in the city, including self-employment and leasing, involving local taxes such as business tax, property tax and personal income tax. The relevant person in charge of the collection department of the Municipal Local Taxation Bureau said that this inventory requires all executive units to fill in relevant statistics and report the inspection results according to the unified inspection list of the Municipal Local Taxation Bureau, and register and inspect door by door along the street according to the house number, so as to check, close the case and set the tax. After two months of assault, good results were achieved, and the tax revenue was 5.53 million yuan. It can be seen that this thunderous special inspection is only aimed at the tax collection of commercial housing rental in rental housing, but the tax collection of individual housing rental is not included. The relevant leaders of the Municipal Local Taxation Bureau said that the personal housing rental tax collection is wide and difficult, which will be the focus of the next housing rental tax collection in our city. According to professionals from the Municipal Local Taxation Bureau, individuals in urban areas need to pay business tax (value-added tax), urban maintenance and construction tax, property tax, personal income tax, education surcharge and so on. The comprehensive tax rate is 9.3%. That is to say, if the monthly rent of a house is 1000 yuan, then the lessor has to pay 93 yuan tax to the state every month. Citizen: Most people don't know or understand that renting a house requires paying taxes. "My family has rented a house for five years, but I really don't know that renting a house should be taxed." Five years ago, Xiao Chen bought a house of 120 square meters near the Health School, and rented out the house of 83 square meters where he used to live. From the initial 400 yuan to the current monthly rent in 800 yuan, Xiao Chen is not proud of his investment vision. But when you rent a house, you have to pay taxes. "My own house, why should I pay taxes when renting it?" Xiao Chen showed reluctance. Mr. Zhang has a 1 10 square meter commercial residence in a residential area on Hongxiang Road. He has rented this house for ten years, and the monthly rent is 900 yuan. Although he knew that he had to pay taxes, he never paid taxes because no one came to collect them, which was too troublesome. Subsequently, the reporter learned about the relevant situation from the neighborhood Committee of the community. A staff member said that due to the good location and convenient transportation, migrant workers often rent houses here. Although the houses in the community are relatively old, the rental price of houses has been rising in recent years. Generally, the rent of one room and one living room is generally in 600 yuan, and the rental price of a house as big as Mr. Zhang is about 1000 yuan. In the community, the number of renters accounts for about 9% of the total number of people in the community, but no landlord has ever paid taxes, and most landlords are just too troublesome. Anyway, no one paid taxes and no one came to check. The reporter interviewed ten citizens at random, and five of them made it clear that they didn't know that renting a house should be taxed. The three said that they had heard that renting houses in some big cities such as Shenzhen should be taxed, but Hengyang had never heard of it. Only two companies know that Hengyang taxes rental commercial housing. When the reporter asked, "If there is a house for rent, are you willing to pay taxes on your own initiative?" Everyone unanimously expressed reluctance. In the interview, almost all homeowners said that if they really want to pay taxes, they will have to pay the rent in the end. Last year, the tenants in Xiao Chen asked him for an invoice, but he made them give up the idea on the grounds of raising the rent. He said that if the rent is taxed, the monthly rent will increase by at least 100 yuan, which may be unacceptable to tenants and may have some impact on the rental market. It seems that the public's concept of paying taxes on rental housing is still very vague, and even most of them have resistance. In the eyes of the public, renting a house belongs to personal behavior, and the concept of paying taxes by personal behavior is still very weak. Some more enlightened citizens also said that even if I am willing to pay taxes, I don't know where to pay and how much to pay, or I might as well not pay if I know it's troublesome. Mr. Wang, a citizen, said that if individuals really need to pay taxes on renting houses, they hope that the measures of the tax authorities will be more convenient and the supervision will be more comprehensive. Intermediary: The taxation of individual rental houses has little impact on the second-hand rental market. "As far as the current situation is concerned, it is still difficult to implement the tax policy for individual rental housing." In an interview with reporters, the person in charge of Chen Chu real estate company said. At the same time, this is also the first statement of the industry after Hengyang issued a policy reaffirming the taxation of rental housing. Chen Chu real estate started in Shenzhen, which is one of the more mature cities in China. The person in charge said that even in Shenzhen, there are still many regulatory loopholes in individual rental houses, especially in high-end residential quarters. The person in charge believes that the original intention of this policy is to strengthen the management of personal rental housing after understanding some policies of Hengyang personal rental housing tax. However, because the rental market in Hengyang is still in a systematic state and the supervision system is not perfect, it will be quite difficult to implement. As far as the current situation is concerned, it is still difficult to implement the tax policy of individual rental housing. For example, the monitoring system is not fully established, it is difficult to confirm whether the house is rented, and many houses lack effective tax basis; Residents' awareness of paying taxes on rented houses is relatively weak, and some owners have the mentality of "saving if they can"; The most important thing is whether the tax policy is in line with the enforcement of compulsory filing. The reporter then visited several large real estate agencies in our city, and they all said that among the landlords who completed the lease transaction, there were only a few landlords who had tax awareness and actively consulted the tax payment process. After the notice that leasing should be taxed was issued, people in the industry said that although the policy is aimed at all rented houses, the impact is different because of the different nature of the houses. Manager Tan of a large housing agency believes that the policy has a greater impact on the low-end market and less impact on the high-end housing rental market. For the low-end residential rental market, in order to ensure its balance of payments, the owner is likely to pass this part of the tax on to the lessee, which will lead to an increase in the actual cost of renting a house by the lessee. Many people in the industry also said that even if the lease filing is implemented, some landlords may not file for tax avoidance and do not conduct lease transactions through intermediaries, which is very convenient; It is more likely that some intermediaries help landlords avoid taxes in order to complete the transaction. Visible, to realize individual rental housing tax, it is important to implement the link. Whether individuals pay taxes on rental housing has an impact on the newly established second-hand housing market in Hengyang. Chen Chu and other intermediaries don't think so. Their reason is that the second-hand housing market is dominated by buying and selling transactions, and the rental market will not have a great impact on second-hand housing. More importantly, it is only a signal that individuals have to pay taxes on rental housing at present, and it will take some time to fully implement it. Another intermediary also said, "If the new housing rent tax policy can be put in place, then housing rent may increase in price in disguise." "Once implemented, homeowners will have two choices, either to find another tenant who doesn't need invoices or to add extra taxes to the rent, which means that the rental price of low-end houses will rise at that time." Insiders analyzed. Related links: Special inspection of urban housing rental tax by the Municipal Local Taxation Bureau. This year, from 10 to 1 1, the Municipal Local Taxation Bureau carried out a special inspection of urban housing rental tax in the whole city according to the opinions of the municipal government on strengthening fiscal and taxation work. The scope of this inspection is urban housing rental, focusing on the business premises facing the main streets of the city and other key business premises, including self-operated and rental. The local taxes involved such as business tax, property tax and personal income tax are the objects of this inspection. This special inspection involves a wide range, strong policy and heavy tasks. All units participating in the special inspection have made detailed work plans, done a good job in publicity and explanation, and achieved good results with strict discipline. State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), stipulates that individual rental housing needs to pay business tax (including urban maintenance and construction tax and education surcharge), property tax and personal income tax. Business tax is equal to monthly rental income × applicable tax rate; If the leased premises are business premises, the applicable tax rate is 5%; If it is rented for residential use, the preferential tax rate of 3% shall apply; At the same time, the urban maintenance and construction tax and education surcharge are calculated and paid according to the business tax amount, that is, the actual paid business tax amount × the applicable tax rate; There are three applicable tax rates for urban maintenance and construction tax: 7% for individuals living in urban areas; Where the individual is located in a county or town, the applicable tax rate is 5%; If the individual is not in the city, county or town, the applicable tax rate is1%; The education fee payable is added to the actual business tax × 3%. Followed by property tax, which is equal to monthly rental income × applicable tax rate; If the leased premises are business premises, the applicable tax rate is12%; If the house is rented, the preferential tax rate of 4% applies. The third part is personal income tax, that is, after deducting the above taxes and fees (including the repair cost of the leased property actually paid by the taxpayer) and the expense deduction standard stipulated by the tax law, it is the taxable income of individuals renting houses, and the preferential tax rate is 10%.