What is the tax rate for individual rental housing?

What is the tax rate for individual rental housing?

Personal rental property tax rate is property tax 12%, and personal income tax is 20%. For individual rental housing, there is no need to distinguish between uses. On the basis of 3% tax rate, the value-added tax will be levied by half and paid at the starting point. If the lessor fails to pay the tax within the prescribed time limit, according to the relevant laws and regulations, the tax authorities shall, in addition to ordering him to pay the tax within the prescribed time limit, impose a daily fine of 0.5% of the overdue tax from the date of overdue payment.

How much is the property tax for personal rental housing?

1. House leasing refers to the transfer of the house operated by the house owner or operator to the house user, and the house user pays a certain rent regularly to obtain the ownership and use right of the house, which belongs to sporadic sales based on the use value of the house.

2. According to the relevant policies of the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China, the value-added tax is levied at the rate of 3% on individual rented houses, regardless of their purposes.

3. Personal rental income 12% property tax, 5% value-added tax, and 20% personal income tax on property leasing.

What is the legal impact of renting a house without paying taxes?

1. If the lessor fails to pay the tax within the time limit, the tax authorities shall order the lessor to pay the tax within a time limit in accordance with the provisions of Article 32 of the Law of People's Republic of China (PRC) on Tax Collection and Management. If the lessor fails to pay the tax within the time limit, a 5% late payment fee shall be charged on a daily basis.

2. If the lessor fails to pay the tax on time, in accordance with the provisions of Article 62 of the People's Republic of China (PRC) Tax Collection and Management Law, the tax authorities shall order it to make corrections within a time limit and may impose a fine of less than 2,000 yuan;

3. If the lessor conceals the house and the lessor fails to declare it truthfully, it shall be punished as tax evasion; If the circumstances are serious, it shall be transferred to judicial organs for disposal.

What is the tax declaration procedure for rental housing?

1, a unit registered outside this city shall go through the tax registration with the house leasing department after signing the house leasing contract. Individual housing lessees should apply to the competent department of housing leasing for real estate leasing contracts in accordance with relevant regulations, and declare various taxes and fees during this period, and get a tax declaration card.

2. The lessor holds the real estate lease contract and the tax payment certificate (original and photocopy) to the tax collection department.

3. During the lease period, if the contract is changed or dissolved, the lessor shall apply to the lessee within ten days. Failing to go through the parking formalities according to the relevant regulations, it is regarded as a lease.

In short, many people have their own houses, and they can make a sum of money by renting them out. This is a kind of personal property, which needs to pay individual tax, property tax, value-added tax and so on. According to the current tax policy, the value-added tax is 3%, while the property tax is 12%. If you fail to pay taxes, you will be charged a late fee.