What taxes are involved in house leasing?

Housing lease involves property tax, urban maintenance and construction tax, property tax, personal income tax and other taxes, and the specific calculation methods and standards are tailored to local conditions.

Housing lease involves a variety of taxes, mainly including property tax, urban maintenance and construction tax, property tax, personal income tax and so on. First of all, property tax refers to the property service fee charged by property service enterprises to property owners or users, which is levied according to a certain proportion. Property tax is levied by the competent government department. Secondly, urban maintenance and construction tax refers to the tax paid by all real estate units and individuals in accordance with the regulations, which is mainly used for urban infrastructure construction and maintenance. The urban maintenance and construction tax rate is 7%, which is levied by the tax authorities. Furthermore, property tax refers to the tax paid by taxpayers according to the assessed value of their own property to make up for the imbalance of local fiscal revenue and expenditure. The real estate tax rate is determined according to the evaluation value, and the specific standards are tailored to local conditions. Property tax is levied by the tax authorities. Finally, housing leasing involves personal income tax. The lessee is required to pay personal income tax at the rate of 20% or withholding rate. Related expenses can be deducted when paying personal income tax. It should be noted that the specific calculation methods and standards of each tax will vary from region to region. Pay the corresponding taxes on time according to the relevant local regulations to avoid unnecessary fines and disputes.

What are the extra expenses involved in renting a house? The additional expenses involved in house leasing include property management fees, utilities, etc. These expenses do not belong to the category of tax, but they can be deducted when paying personal income tax.

Housing leasing involves various taxes and additional fees. It is necessary to understand the relevant local regulations and standards, pay the corresponding taxes and fees on time, and avoid unnecessary disputes and fines.

Legal basis:

Article 3 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC) shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.