According to the national policy, the tax rate of house rental fee is 5%-7%, and the tax collection point will be different according to different taxes. The house rental tax is collected by the local tax bureau where the property is located, and the house rental invoice is also issued by the tax bureau. Urban maintenance and construction tax rates are 7% in urban areas, 5% in county towns, 0/%in cities and counties, 3% in surcharge for education and 2% in surcharge for local education, all based on business tax. Urban land use tax shall be paid in accordance with the prescribed land grade tax standard. Different places have different land grades in levy standard. Stamp duty shall be paid at one thousandth of the lease amount. 1, personal rental housing, the monthly rent is less than 5000 yuan, the tax rate is 4%; 5,000 yuan (inclusive)-20,000 yuan, 5%; More than 20,000 yuan (inclusive), 7.68%. Individuals rent a house with a monthly rent of 3,000 yuan, and the monthly tax burden is 120 yuan. 2. Individuals rent non-residential houses with a monthly rent of less than 5,000 yuan, and the tax rate is 6.1%; 5,000 yuan (inclusive)-20,000 yuan, 8.1%; More than 20,000 yuan (inclusive), 15.7%. 3, for enterprises and institutions to rent housing, if rented to individuals for housing, 9.7% of the monthly rental income; Non-housing rent is levied at 13.7%.
Legal basis:
Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax
Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.
Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
Derivative problem:
What is the tax rate for ordinary taxpayers?
The average taxpayer's tax rate from low to high is 0%, 6%, 1 1% and 17% respectively, and the applicable tax rate varies according to different industries.
(1) The applicable industry of general taxpayer's 0% levy rate is import and export goods;
(2) The applicable industries of the general taxpayer's 6% levy rate include modern service industry, R&D and technical service industry, information technology service industry, cultural and creative service industry, logistics auxiliary service industry, forensic consulting service industry and radio, film and television service industry;
(3) The applicable industries of the general taxpayer 1 1% levy rate include land transportation including railway, waterway transportation, air transportation, pipeline transportation service, universal postal service, special postal service and other postal services;
(4) The applicable industries with a general taxpayer levy rate of 17% include selling or importing goods, and providing processing, repair and replacement services unless otherwise specified.