Hanzhong rental housing tax rate

Construction tax: business tax × (1% or 5% or 7%) (in urban areas, the tax rate is 7%; In counties and towns, the tax rate is 5%; If the location is not in a city, county or town, the tax rate is1%; Foreigners and Hong Kong, Macao and Taiwan personnel are not required), which is 60 × 7% = 4.2 according to the urban standard; 2. Need to add: business tax × 3% (not levied by foreigners and Hong Kong, Macao and Taiwan personnel), that is, 60× 3% =1.8; Local surcharge: business tax × 1%, that is, 60×1%= 0.6; Property tax: monthly rental income × 4%

According to the introduction of a city tax bureau, renting a house should be taxed. The taxation scope of personal rental housing is the taxable behavior of individuals because of renting real estate. The taxable amount of rental housing is equal to the rental income multiplied by the comprehensive levy rate. If the monthly rent declared on schedule is less than 30 thousand yuan, the landlord will pay 4% tax. Therefore, renting a house has to pay a certain tax. According to the regulations, renting a house requires tax. The structure of the rented house and its ancillary facilities shall meet the building and fire safety conditions. The Measures also stipulate that the housing and urban-rural construction (real estate) departments and their affiliated housing rental management institutions shall establish an inspection system, collect housing rental information and conduct daily inspections on housing rental. The lessor's income from renting the house shall be taxed according to law. According to the tax law, renting a house is subject to tax. According to the tax law, all units and individuals renting houses should take the real and effective rental income recorded in the house lease contract or agreement as the tax basis and pay certain taxes and fees.