Will landlords be taxed?

The rental income obtained by the landlord is taxed according to law. The following taxes and fees shall be paid:

1, property tax, calculated and paid at 4% of rental income;

2. Value-added tax shall be calculated and paid by half on the basis of 3% tax rate;

3. Urban maintenance and construction tax (depending on the taxpayer's location, the three tax rates of 7%, 5% and 1% are applicable) and 3% education surcharge;

4. Personal income tax. Personal income tax shall be levied at the rate of 10% on the income obtained by individuals from temporarily renting houses.

The contents of the lease contract are as follows:

1. The name, address and other personal information of the lessor and lessee shall be specified in the contract;

2, the housing lease contract shall specify the specific circumstances of the house. The specific location of the house, such as a room on a road; Housing area; House decoration, briefly describing the house wall, doors and windows, floor, ceiling, kitchen and bathroom decoration; Equipped with facilities and equipment, briefly list the furniture, household appliances, kitchen equipment and bathroom equipment prepared by the lessor for the lessee in the house; The property right and owner of the house, indicating what kind of property right the house is, who the owner is, the relationship between the lessor and the owner, and whether the owner entrusts the rental of the house;

3. The contract shall specify the purpose of the house. Whether the house is used by the lessee for self-occupation, the lessee's family residence, or whether the lessee or his family is allowed to share with others; Whether the house can only be used for living, or can it be used for other purposes at the same time, such as;

4. The lease term should be stipulated in the contract. Since the lessee does not want to move frequently and the lessor does not want to find a new lessee in a short time, both parties need a relatively stable period of time, so it is necessary to stipulate a time limit in the contract. During this period, if there are no special circumstances, the lessor shall not take back the house, and the lessee shall not abandon the house and rent another house. After the deadline, the lessee will return the house to the lessor. If the lessee wants to continue renting the house, he should inform the lessor in advance. After negotiation, with the consent of the lessor, the lessee can continue to lease the house. If the lessee wants to move out but fails to find a suitable new residence, the lessor shall extend the lease term as appropriate;

5. Rent and payment method. The house rent shall be determined by the lessor and the lessee through consultation. During the lease period, the lessor shall not let it out, and the rent and payment method shall be determined by the lessor and the lessee through consultation. During the lease period, the rent shall not be increased without authorization. Raise the rent without authorization. The payment methods of rent are generally annual, semi-annual and quarterly. If you pay the rent for a long period in one lump sum, you can bargain with the lessor and ask for some concessions. However, from the perspective of the lessee's economic affordability, the economic burden caused by monthly or quarterly payment is relatively small;

6. Responsibility for house repair. The lessor is the owner or principal of the house, so the repair of the house belongs to the lessor, and the lessor is the owner or principal of the house. Responsibility. The lessee should carefully check the house and its internal facilities before leasing to ensure that it can be used normally in the future. If the house or facilities are damaged during normal use, the lessee shall promptly notify the lessor to ask the property management company for maintenance. However, if damage is caused by the lessee's improper use, the lessee shall be responsible for maintenance or compensation. If the lessor is unable to repair the house, the lessee can jointly contribute to the maintenance, and the maintenance expenses borne by the lessee can offset the rent payable or be repaid by the lessor in installments;

7. Changes in housing conditions. The lessee shall take good care of the house and various facilities, and shall not dismantle, modify, expand or add them without authorization. At present, the lessee should take good care of the house and all kinds of facilities when the house situation changes, and shall not dismantle, expand or increase it without authorization. If it is really necessary to change the house, it is necessary to obtain the consent of the lessor and sign a written agreement;

8. Sublease agreement. Some tenants rent houses not for self-occupation, but to obtain rental income through subletting. Agreement on subletting Some lessees rent their houses not for self-occupation, but to obtain rental income through subletting. Because this sublease behavior affects the interests of the lessor, both parties should stipulate sublease in the contract. If sublease is allowed, both parties can negotiate to determine the proportion of sublease income; Sublease is not allowed, and if the lessee subleases it without authorization, the lessor has the right to terminate the lease contract;

9. Liability for breach of contract. When signing a contract, both parties should think about the possible breach of contract and stipulate the liability for breach of contract in the contract. When signing a contract, both parties should think about the possible breach of contract and formulate corresponding punishment measures. Set the corresponding punishment measures. For example, if the lessee fails to pay the rent on time, the lessor can terminate the contract in advance and let it move out; If the lessor fails to provide furniture as agreed, the lessee can negotiate with him to reduce the rent.

10. Alteration and termination of the lease contract.

To sum up, when renting a house, the landlord needs to pay property tax (calculated at 12% of rental income), urban maintenance and construction tax and education surcharge, personal income tax and stamp duty.

Legal basis:

Article 703 of the Civil Code of People's Republic of China (PRC)

A lease contract is a contract in which the lessor delivers the lease item to the lessee for use and income, and the lessee pays the rent.

Fifty-fourth "People's Republic of China (PRC) City Real Estate Management Law"

For housing lease, the lessor and the lessee shall sign a written lease contract, stipulating the lease term, lease purpose, lease price, repair responsibility and other rights and obligations of both parties, and register with the real estate management department for the record.