The tax amount of housing rental invoicing varies according to tax policies and regions. Generally speaking, the taxes related to housing rental mainly include value-added tax and personal income tax. The following is the relevant explanation:
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I. value-added tax
1. The subject of value-added tax involved in house leasing is usually the landlord. According to different regions and policies, the VAT rate is different, generally ranging from 5% to 1 1%.
2. In some cities, the housing rented by individual landlords may be exempted from a certain amount, that is, the rent below a certain amount can be exempted from value-added tax.
Second, personal income tax.
1. The rental income obtained by individual landlords from renting houses shall be taxed in accordance with the Individual Income Tax Law of People's Republic of China (PRC).
2. The personal income tax rate is generally 20%. When calculating individual tax, you can deduct some related expenses, such as a certain percentage of house rent.
Third, property tax.
1. Some areas may levy property tax on houses, and the tax rate and specific collection standard of property tax will be determined according to local policies.
Fourth, comprehensive consideration
1. The tax on house rental involves multiple taxes, and the specific situation needs to be comprehensively considered according to local policies and personal conditions.
2. In the process of tax declaration, the landlord should truthfully declare the relevant information and fulfill the tax obligation according to law.
To sum up:
The tax amount of housing rental invoicing depends on different taxes and regions, mainly including value-added tax, personal income tax and property tax. The specific tax amount needs to be comprehensively considered according to local policies and relevant laws and regulations to ensure the truthful declaration and fulfillment of tax obligations.
Legal basis:
1. People's Republic of China (PRC) value-added tax law
-according to the specific regions and policies, the VAT rate and collection standards have been determined.
2. People's Republic of China (PRC) Individual Income Tax Law
-stipulated the collection standard and tax rate of individual income tax, and defined the relevant deduction items.
3. Local property tax regulations
-Local property tax laws and regulations can be formulated in different regions to stipulate the tax rate and collection standard of property tax.