How to calculate the rental tax? How to pay the rent?

There are a lot of expenses to pay in the process of renting a house. In addition to property fees and basic utilities, there are taxes and fees. Of course, it is up to the landlord to decide who will pay for this. Because every place is different, it should be handed in according to the landlord's regulations. So, how to calculate the rental tax? In addition, how to pay the rent for renting a house?

How to calculate the rental tax?

I. Individuals rent non-housing (shops, writing rooms, etc.). ) The following taxes shall be paid:

1. Property tax: 12% of the rental income is calculated and paid (according to Article 4 of the Provisional Regulations on People's Republic of China (PRC) Property Tax).

2. Business tax: 5% of the rental income is calculated and paid (according to the tax items and tax rates table of the Provisional Regulations of the People's Republic of China on Business Tax).

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.

4. Personal income tax: if the income from property lease does not exceed 4,000 yuan each time, the 800 yuan fee will be deducted; If it exceeds 4,000 yuan, after deducting 20% of the expenses, the balance is taxable income at a tax rate of 20% (according to Articles 3 and 6 of the Individual Income Tax Law of People's Republic of China (PRC) and Articles 8 and 21 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China).

5. Stamp duty: decal at one thousandth of the lease amount under the real estate lease contract. If the tax amount is less than 1 yuan, add 1 yuan (according to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty and the Table of Stamp Duty Items and Rates).

2. Individuals should pay the following taxes and fees for renting houses, according to the provisions of Caishui [2008] No.24 document (respectively, property tax, business tax, personal income tax, urban land use tax and stamp duty):

1. Property tax: calculated and paid at 4% of rental income.

2. Business tax: calculated and paid by halving the tax rate of 3%.

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.

How to pay the rent?

In the above-mentioned disputes, we can see that although both parties have agreed on the term of rent payment, the agreement is not clear, which makes the landlord Li very troubled when collecting rent.

As for the trading habits proposed by Li, apart from the two people's trading habits about rent payment, they also include social trading habits, but the trading habits are difficult to identify. Therefore, the judge suggested that when signing the contract, it is best for both parties to make a clear agreement on important factors such as rent payment method and lease time, for example, rent should be paid quarterly half a month in advance. Late delivery for more than three days, breach of contract. Only in this way can disputes arising from unclear payment methods be avoided in the future.

The article writes out how to calculate the rent tax of Shanghai Forum Network. The specific algorithm should be calculated by multiplying the rent of the house by the percentage. The percentage corresponding to each tax type is different, which can be calculated directly according to the percentage in the article. Moreover, in the article, I looked at how to pay the rent of the rented house. According to the landlord's regulations, it is necessary to pay.