The tax rate of real estate value-added tax is different between ordinary taxpayers and small-scale taxpayers. For general tax payment, the simple tax calculation method can be adopted at the rate of 5%, and the tax rate of the general tax calculation method is 1 1%. Small-scale taxpayers are subject to a 5% levy rate.
Legal objectivity:
Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Leasing Services
essay
General taxpayers renting real estate shall pay value-added tax in accordance with the following provisions:
(1) Ordinary taxpayers can choose to rent out the real estate they acquired before 2065438+April 30, 2006 by applying the simple taxation method, and calculate the tax payable at the rate of 5%.
(2) General taxpayers who rent out their real estate acquired after May 20 16 1 day shall be taxed by general taxation methods.
Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Leasing Services
Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Leasing Services
Article 4
Small-scale taxpayers renting real estate shall pay value-added tax in accordance with the following provisions:
(a) the real estate leased by units and individual industrial and commercial households (excluding the houses rented by individual industrial and commercial households) shall be taxed at the rate of 5%. Individual industrial and commercial households renting houses shall calculate the tax payable at the tax rate of 5% minus 1.5%.