Calculation method of personal income tax rental income

The calculation method of personal income tax rental income is as follows:

1. Calculation of taxable income: After deducting the relevant expenses of the leased house from the rental income, the taxable income is obtained. Specific related expenses include rent, property fees, utilities, maintenance fees, interest loans during the lease period, etc.

2. Tax calculation according to taxable income: personal income tax is calculated according to taxable income and applicable tax rate. The tax rate of individual income tax varies according to the applicable year and local tax policies, generally between 3% and 45%.

3. Pay individual income tax: Taxpayers need to pay individual income tax to the tax authorities in the prescribed manner and within the prescribed time limit. When paying taxes, you should fill in the personal income tax return form and provide the corresponding tax invoices and supporting materials.

The appeal process for revocation of individual income tax is as follows:

1. written application: individuals need to submit a written application to the tax authorities, clearly express their wishes and request to cancel the complaint;

2. Provide relevant certification materials: individuals need to provide relevant certification materials, such as identity certificates, appeal materials, tax treatment decisions, etc. , so that the tax authorities can review and process individual applications;

3. Handling by tax authorities: The tax authorities will examine and handle the individual's application after receiving it. In line with the conditions, the tax authorities shall revoke the individual application and inform the individual of the revocation result;

To sum up, the taxpayer's rental income should be declared and paid according to the requirements of the tax authorities. If taxpayers violate relevant laws, regulations and policies, evade taxes or falsely report taxes, they will face the consequences of administrative penalties such as fines and tax recovery by tax authorities. Therefore, taxpayers should keep relevant certification materials and filing records when filing personal income tax returns to ensure that tax payment is legal, accurate and timely.

Legal basis:

Article 6 of the Individual Income Tax Law of People's Republic of China (PRC)

Calculation of taxable income:

(1) For the comprehensive income of individual residents, the taxable income shall be the income after deducting expenses of 60,000 yuan, special additional deductions and other deductions determined according to law.

(2) For the income from wages and salaries of non-resident individuals, the taxable income shall be the balance of monthly income after deducting expenses of 5,000 yuan; Income from labor remuneration, royalties and royalties shall be taxed.

(3) For operating income, the taxable income shall be the balance of the total income in each tax year after deducting costs, expenses and losses.

(four) if the income from property leasing does not exceed 4,000 yuan each time, the 800 yuan shall be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

(5) For the income from property transfer, the taxable income shall be the balance after deducting the original value of the property and reasonable expenses from the income from property transfer.

(6) Interest, dividends, bonus income and contingent income shall be limited to the taxable income each time.

Income from remuneration for labor services, remuneration for manuscripts and royalties shall be the balance after deducting expenses. The amount of remuneration should be reduced by 70%.

Individuals donate their income to public welfare charities such as education, poverty alleviation and poverty alleviation, and the part of the donation that does not exceed 30% of the taxable income declared by taxpayers can be deducted from their taxable income; If the State Council stipulates that donations to charity should be fully deducted before tax, such provisions shall prevail.

The special deduction specified in item 1 of the first paragraph of this article includes social insurance premiums such as basic old-age insurance, basic medical insurance, unemployment insurance and housing accumulation fund paid by individual residents in accordance with the scope and standards prescribed by the state; Special additional deductions include children's education, continuing education, medical treatment for serious illness, housing loan interest or housing rent, support for the elderly and other expenses. The specific scope, standards and implementation steps are determined by the State Council and reported to the NPC Standing Committee for the record.