How to choose the way to declare house rent

The choice of housing rent declaration method is as follows:

1. Declared by withholding agent: it will be deducted when the unit pays monthly wage withholding income tax;

2. Annual self-declaration of comprehensive income: taxpayers deduct comprehensive income when filing annual final settlement.

Influencing factors of housing rent declaration:

1. lease contract type: different types of lease contracts may have specific requirements for reporting methods;

2. Identity of both parties to the lease: the lease relationship between individuals, individuals and enterprises, and enterprises may affect the declaration method;

3. The nature of the leased property: the lease of residential and commercial property may follow different reporting requirements;

4. Amount of rental income: Different types of rental income may need to be declared in different ways;

5. Regional policy differences: different regions may have different tax policies and reporting requirements;

6. Declaration period: According to the frequency of rental income, the declaration period can be month, quarter or year.

To sum up, the choice of housing rent declaration methods includes withholding agent declaration and comprehensive income annual self-declaration. Choosing the first method can obtain the special information of house rent for pre-tax deduction when withholding personal income tax, while choosing the second method requires self-declaration for pre-tax deduction at the time of annual remittance, and then tax refund.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 25

Taxpayers must truthfully file tax returns in accordance with the time limit and content specified by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.