How do enterprises pay taxes on subletting houses and real estate?

In daily business activities, enterprises have the business of subletting houses. How to pay taxes after subletting rented houses by enterprises is a problem that puzzles many people. Today we will make a brief analysis.

Enterprises subletting houses need to pay value-added tax and surcharges, stamp duty and enterprise income tax, and do not need to pay land use tax and property tax.

I. value-added tax

An enterprise sublets a house, which is a business activity of transferring the real estate to others for use without changing the ownership of the house within the agreed time. Operating leasing services-real estate leasing? Pay vat.

If the enterprise is a small-scale taxpayer, the tax payable shall be calculated at the tax rate of 5%.

If the enterprise is a general taxpayer, the output tax is calculated at the tax rate of 9%, and the corresponding input tax can be deducted. Renting a house belongs to a way for enterprises to acquire real estate. If an enterprise sublets a house leased before April 30, 2006 and 2065438, it can choose a simple method to calculate the tax payable, that is, the tax rate is 5%.

If the enterprise is a housing leasing enterprise, that is, an enterprise engaged in housing leasing business that has made a business report or filed in the housing and urban-rural construction department as required. At the same time, if an enterprise sublets the house to an individual, the following policies apply: the enterprise can choose to apply the simple tax method to all the rental income obtained by the general taxpayer from renting the house to an individual, and calculate and pay the value-added tax at the tax rate of 5% minus 1.5%, or apply the general tax method to calculate and pay the value-added tax at the tax rate of 9%; If an enterprise rents a house to an individual as a small-scale taxpayer, the value-added tax shall be calculated and paid at the tax rate of 5% minus 1.5%.

If the location of the house and the location of the enterprise organization are not in the same county (city, district), the tax shall be paid in advance to the competent tax authority where the house is located, and then the tax shall be declared to the competent tax authority where the enterprise organization is located. If the house and the institution are located in the same county (city, district), they shall report and pay taxes to the competent tax authorities where the institution is located.

If an enterprise sublets a house and the lease contract stipulates rent-free period, it does not belong to value-added tax and is regarded as sales service. If the leasing service adopts the prepayment method, the VAT tax obligation will occur on the day when the prepayment is received.

Accordingly, enterprises should also calculate and pay urban construction tax, education surcharge and local education surcharge on the basis of paid value-added tax.

Two. stamp tax

Enterprises subletting houses shall be based on the house lease contract signed with the lessee? Real estate lease contract? For decals, one thousandth of the rental amount should be applied. If the tax amount is less than 1 yuan, 1 yuan shall apply.

Third, property tax.

Property tax is paid by the property owner. If an enterprise rents a property and then sublets it, since the sublessor is not the owner of the property, the property sublease income obtained by the enterprise is not subject to property tax.

Four. Land use tax

Land use tax shall be paid by units or individuals with land use rights. Enterprises acquire houses through leasing, but they have no corresponding land use rights. In principle, enterprises do not levy land use tax on subletting houses.

Verb (abbreviation of verb) enterprise income tax

The income from subletting houses by enterprises belongs to lease income and needs to pay enterprise income tax. The enterprise confirms the realization of income according to the date when the lessee pays the rent as agreed in the contract. If the transaction contract or agreement stipulates that the lease term is more than one year and the rent is paid in advance in one lump sum, the lessor may, according to the principle of matching income and expenditure stipulated in Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law, include the above-mentioned confirmed income in the relevant annual income by stages.