What are the basic rules for issuing VAT invoices for rental accommodation?
General taxpayers (/small-scale taxpayers) issue VAT ordinary invoices (/ordinary invoices) in full according to the actual tax rate (/collection rate). When some taxpayers issue VAT invoices by themselves or the tax authorities, the collection rate will be reduced by 1.5% after the new method of VAT invoice disposal, and the taxable sales will be recorded. This method will automatically plan the tax amount and the amount excluding tax, and the invoicing will not be mixed with other taxable activities.
How does Yu Heng rent invoices?
Rent payment can be handled in two situations. One is to pay in one lump sum and then share it on time, and the other is to pay monthly.
Most invoices received from Yuheng Leasing Company are paid in one lump sum and then apportioned on time. Let's stop entering entries:
After receiving the lease invoice:
Debit: advance payment
Loans: bank deposits
When sharing:
Borrow: Disposal cost? Rental fees
Loan: advance payment
Even if it is paid monthly, direct payment can also be included in the disposal fee.
Borrow: Disposal cost? Rental fees
Loans: bank deposits
Do I have to go to the neighborhood Committee to encourage some tickets to rent in Heng?
There is no need to encourage neighborhood committees to vote for some rented Yu Heng.
1, lease a part of Yuheng, not to encourage people to vote for the neighborhood committee, but to pay taxes to the local taxation bureau.
2. Yu Heng, who is partially rented, needs to fill out two forms: "Description of changing the cabin into a prepared cabin" and "Protection Letter".
3. Accommodation providers indicate that there is a consistent method. In the blank, they asked to fill in the location of Yu Heng, the number of tenants in several units, the typical industry, and the preparations for the day. The letter of protection is that the original owner protects Yu Heng, who is still closely related to him, and intends to change it into a preparatory room to protect him from being engaged in catering, entertainment, extra work, creation, etc. For example, he promises to accept partial disposal and curb transactions; This vacancy is in short supply, which is confirmed by the owner's signature. Find the signature of the residents first, and all the residents in the whole building should sign it, and then find the seal of the neighborhood Committee. You need to find someone to come forward according to the place on the real estate license, and no one can make it up.
4. The lease tax is called a part of the constant lease tax. According to the rules, the owner should pay. After receiving the rent, the renter can ask the owner for the rental invoice. However, it is rare in the world for homeowners to take the initiative to complain about the payment, so that the payment and expenses will also be transferred to the renter.
5. The geometry of simple direct tax is determined according to the essence of Yuheng and the monthly house price. If the monthly rent of some rented accommodation exceeds 1000 yuan but is less than 5,000 yuan, the property tax is 4% and the income tax is 1%. As for transaction tax, urban renovation tax, training surcharge, stamp duty, etc. There is no need to pay.
6. There is no communication between local rules.
What are the basic rules for issuing VAT invoices for rental accommodation? How does Yu Heng rent invoices? Do I have to go to the neighborhood Committee to encourage some tickets to rent in Heng? The small series of account management network has been improved, please see!
What are the basic rules for issuing VAT invoices for rental accommodation?
General taxpayers (/small-scale taxpayers) issue VAT ordinary invoices (/ordinary invoices) in full according to the actual tax rate (/collection rate). When some taxpayers issue VAT invoices by themselves or the tax authorities, the collection rate will be reduced by 1.5% after the new method of VAT invoice disposal, and the taxable sales will be recorded. This method will automatically plan the tax amount and the amount excluding tax, and the invoicing will not be mixed with other taxable activities.
How does Yu Heng rent invoices?
Rent payment can be handled in two situations. One is to pay in one lump sum and then share it on time, and the other is to pay monthly.
Most invoices received from Yuheng Leasing Company are paid in one lump sum and then apportioned on time. Let's stop entering entries:
After receiving the lease invoice:
Debit: advance payment
Loans: bank deposits
When sharing:
Borrow: Disposal cost? Rental fees
Loan: advance payment
Even if it is paid monthly, direct payment can also be included in the disposal fee.
Borrow: Disposal cost? Rental fees
Loans: bank deposits
Do I have to go to the neighborhood Committee to encourage some tickets to rent in Heng?
There is no need to encourage neighborhood committees to vote for some rented Yu Heng.
1, lease a part of Yuheng, not to encourage people to vote for the neighborhood committee, but to pay taxes to the local taxation bureau.
2. Yu Heng, who is partially rented, needs to fill out two forms: "Description of changing the cabin into a prepared cabin" and "Protection Letter".
3. Accommodation providers indicate that there is a consistent method. In the blank, they asked to fill in the location of Yu Heng, the number of tenants in several units, the typical industry, and the preparations for the day. The letter of protection is that the original owner protects Yu Heng, who is still closely related to him, and intends to change it into a preparatory room to protect him from being engaged in catering, entertainment, extra work, creation, etc. For example, he promises to accept partial disposal and curb transactions; This vacancy is in short supply, which is confirmed by the owner's signature. Find the signature of the residents first, and all the residents in the whole building should sign it, and then find the seal of the neighborhood Committee. You need to find someone to come forward according to the place on the real estate license, and no one can make it up.
4. The lease tax is called a part of the constant lease tax. According to the rules, the owner should pay. After receiving the rent, the renter can ask the owner for the rental invoice. However, it is rare in the world for homeowners to take the initiative to complain about the payment, so that the payment and expenses will also be transferred to the renter.
5. The geometry of simple direct tax is determined according to the essence of Yuheng and the monthly house price. If the monthly rent of some rented accommodation exceeds 1000 yuan but is less than 5,000 yuan, the property tax is 4% and the income tax is 1%. As for transaction tax, urban renovation tax, training surcharge, stamp duty, etc. There is no need to pay.
6. There is no communication between local rules.
If you resume 333 on the account management network (ID: wwwkuaijicom) WeChat WeChat official account, you may wish to pay directly for free access.
Comprehensive estimation and disposal data+three major financial statements to understand and get training materials+"VAT tax burden table" banner +20 1 financial name table+price 8800 yuan excel tutorial!
Customer management network (ID: wwwkuaijicom): millions of account managers pay attention! It is the most watched WeChat WeChat official account at present, and it is the favorite account manager. Every day, we will push super-famous product name exercises, the latest accounting information and expert answers, as well as a large number of free study materials and excellent courses waiting for the master to stop installing!