How to pay taxes on renting a house, collecting utilities and property fees?

When enterprises provide housing leasing and property management services, they will involve the collection and payment of utilities and property fees. So how to pay taxes? Let's take a look with the Deep Space Network today.

How to pay taxes on renting a house, collecting utilities and property fees?

According to the relevant regulations, taxpayers who provide housing rental services will settle the water and electricity charges as resale taxable goods according to the actual consumption, and issue VAT invoices according to the applicable tax rate/collection rate of water and electricity.

Among them, the value-added tax is calculated and paid by the general taxpayer at the rate of 13%, and the water fee is calculated and paid at the rate of 9%, which can offset the corresponding input tax of utilities; The water and electricity fees charged by small-scale VAT taxpayers shall be calculated and paid at 3%, and the corresponding income shall not be deducted.

For the tap water fee charged by the rental enterprise, according to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Charging Tap Water Fee Value-added Tax in Property Management Services, People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.54+06, it is clearly stipulated that the difference tax can be selected, that is, the balance after deducting the tap water fee paid by the rental enterprise is taken as the sales amount, and the value-added tax is calculated according to the simple taxation method and the collection rate of 3%. The corresponding income shall not be deducted.

If it is a rental enterprise that collects utilities and property fees, but meets the following conditions, it can be regarded as the act of collecting and remitting, and no value-added tax is levied:

(1) The property management company does not advance funds;

(2) Invoices are issued by power companies, water companies and property management companies. (hereinafter referred to as the seller), and the rental enterprise only transfers the invoice to the lessee.

(3) The payment settlement method of the leasing enterprise is calculated according to the actual sales amount and the value-added tax amount charged to the seller, and additional collection fees are charged.

Can I deduct before tax if I can't get the invoice?

It is convenient to collect water and electricity charges, but it is difficult to obtain invoices in actual operation. Can I deduct it before tax?

According to State Taxation Administration of The People's Republic of China's release

Measures for the administration of pre-tax deduction vouchers for enterprise income tax

Article 19 of State Taxation Administration of The People's Republic of China Proclamation (Announcement No.28 of 20 18) stipulates that if the lessor issues invoices for expenses such as water, electricity, gas, air conditioning, heating, communication lines, cable TV, Internet, etc. as taxable items, the expenses incurred by the enterprise in renting (including the enterprise as a single lessee) the office and production site shall be deducted with the invoices before tax; If the lessor adopts apportionment, the enterprise shall take other external vouchers issued by the lessor as pre-tax deduction vouchers.