2. Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.
3. For individual rental housing, business tax will be halved on the basis of 3% tax rate, property tax will be levied at 4% tax rate, and urban land use tax will be exempted.
4. For enterprises, institutions, social organizations and other organizations to rent housing for living to individuals at market prices, the property tax shall be levied at a reduced rate of 4%.
I. Taxes payable by individuals for renting non-residential houses are as follows:
1, property tax = rental income × 12%
Urban real estate tax (foreign individual) = rental income × 18%
2. Business tax = rental income ×5%
3. Urban maintenance and construction tax = business tax actually paid ×7%.
4 education surcharge = actually paid business tax ×3%
5. Dike fee = rental income ×0. 13%
6. Individual income tax = (related expenses of rental income stipulated in the tax law) ×20%
7. Stamp duty: 0.0 1% of the house lease contract amount, or less than 1 yuan.
8. Urban land use tax: The land use tax is levied according to the actual occupied land area and the unit tax approved by the tax authorities.
9. Tax preference: Foreign individuals are not subject to urban maintenance and construction tax and education surcharge. New houses built by foreign individuals are exempt from urban real estate tax for 3 years.
Rental housing should also be taxed, and individuals who rent residential housing should pay business tax, urban maintenance and construction tax, education surcharge, property tax and personal income tax. If the monthly rental income of individual rented residential houses does not reach 1 000 yuan, the comprehensive levy rate is 4%.
2. What are the consequences of not paying rent tax?
1. If the lessor fails to pay the tax within the prescribed time limit, according to the provisions of Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the tax authorities shall, in addition to ordering it to pay the tax within a specified time limit, impose a late payment fee of 0.5% of the overdue tax on a daily basis from the date of overdue tax payment.
2. If the lessor fails to file tax returns within the prescribed time limit, according to Article 62 of the Law of People's Republic of China (PRC) on Tax Collection and Management, the tax authorities shall order it to make corrections within a time limit and impose a fine of 2,000 yuan; If no correction is made within the time limit, a fine of more than 2,000 yuan 1 10,000 yuan may be imposed.
3. If the lessor intentionally conceals the property, fails to report or falsely reports the rental income, it shall be punished as tax evasion, and if the circumstances are serious, it shall be handed over to judicial organs for handling.
Legal basis:
Notice on low-rent housing and housing rental tax policy II. Tax policies to support the development of housing rental market
(1) Personal income tax shall be levied at the reduced rate of 10% on the income obtained by individuals from renting houses.
(2) Lease contracts signed by individuals for renting or renting houses shall be exempted from stamp duty.
(3) For individual rental housing, the business tax will be halved on the basis of 3% tax rate, and the property tax will be levied at 4% tax rate, and the urban land use tax will be exempted.
(4) Enterprises, institutions, social organizations and other organizations rent houses to individuals at market prices, and the property tax is levied at a reduced rate of 4%.