Developers have been renting unsold houses for six years. Excuse me. Are these properties for sale or for personal use? Whether there are relevant laws and regulations.

Keep it for yourself, and the real estate license should be done.

So if you want to buy, it is the sale of second-hand houses.

Second-hand housing sales have to pay taxes.

As for overhaul fund, I have to hand it in.

Rental income itself belongs to the scope of "other business income", so the business tax of "service industry" should be levied, and the net rental income should be included in "total income" and enterprise income tax should be levied.

Relevant laws and regulations:

Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China

Reply on the issue of individual income tax levied by enterprises on individuals purchasing houses or other property

Release date: June 2008-10 DocumentNo.: Caishui [2008] No.83.

Jiangsu Provincial Department of Finance and Local Taxation Bureau:

Jiangsu Provincial Local Taxation Bureau's "Request for instructions on whether to levy personal income tax on the purchase of houses with personal enterprise funds" (Su Di Shui Fa [2007]11No.) has been received. After study, the reply is as follows:

1. According to the Individual Income Tax Law of People's Republic of China (PRC) and the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Regulating the Collection and Management of Individual Income Tax of Individual Investors (Caishui [2003] 158No.), the essence of a house or other property that meets the following conditions is that the enterprise has allocated the property to an individual, regardless of whether the owner delivers the property to the enterprise for free or paid use.

(a) the ownership of the houses and other property purchased by the enterprise is registered as individual investors, family members of investors or other personnel of the enterprise;

(2) Individual investors, family members of investors or other personnel of enterprises borrow money from enterprises to buy houses and other property, and register their ownership as investors, family members of investors or other personnel of enterprises, but fail to repay after the end of the loan year.

2. The above income obtained by individual investors or their family members of a sole proprietorship enterprise or partnership enterprise shall be regarded as the profit distribution of the enterprise to individual investors, and personal income tax shall be levied according to the item of "income from production and operation of individual industrial and commercial households"; The above-mentioned income obtained by individual investors or their family members of enterprises other than sole proprietorship enterprises and partnership enterprises shall be regarded as the dividend distribution of enterprises to individual investors, and personal income tax shall be levied according to the items of "interest, dividend and dividend income"; The above income obtained by other personnel of the enterprise shall be subject to individual income tax according to the item of "income from wages and salaries".

CC: Finance departments (bureaus), State Taxation Bureau and Local Taxation Bureau of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning.

Notice of State Taxation Administration of The People's Republic of China Municipality on the Business Tax on the Collection of Fees by Property Management Enterprises

Guo shui fa [1998] No.217

Local tax bureaus of all provinces, autonomous regions, municipalities directly under the Central Government and cities under separate state planning:

Regarding whether business tax is levied on the fees charged by property management enterprises, according to the spirit of the relevant provisions of the Provisional Regulations of the People's Republic of China on Business Tax and its implementation rules, we hereby notify you as follows:

Property management companies collect water, electricity, gas (coal), maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the business tax "service industry" tax item. Therefore, business tax is not levied on water, electricity, gas (coal), maintenance funds and rents collected by property management companies on behalf of relevant departments, but business tax should be levied on the fee income obtained from such agency business.

The maintenance fund refers to the maintenance fund for housing parts, facilities and equipment entrusted by the owners' management committee or property users according to the Financial Management Regulations of Property Management Enterprises (No.7 of Cai Qi Zi [1998]) issued by the Ministry of Finance.