What is the income from personal income tax and house rental?

What is the income from personal income tax and house rental?

1. According to China's tax law, personal housing rental income is subject to property tax at the rate of 12%, business tax at the rate of 5%, and property tax at the rate of 20%. Personal income tax of 10% is withheld from personal rental housing income. The rental property income is less than 4,000 yuan at a time, excluding 800 yuan; If it exceeds 4000 yuan, 20% will be deducted.

2. Rental housing must pay the following taxes: property tax is calculated at 4% of rental income; Sales tax: halved, with a tax rate of 3%; Urban maintenance and construction tax surcharge: according to the taxpayer's location, the tax rates of 7%, 5%, 1% and 3% are applicable.

3. Taxpayers engaged in business activities need to pay the following taxes and fees: property tax: calculated according to 12% of rental income; Business tax: calculated at 5% of rental income; Urban maintenance and construction tax surcharge: according to the taxpayer's location, the tax rates of 7%, 5%, 1% and 3% are applicable.

Enterprise income tax: final settlement at the end of the year; Stamp duty: the unit is one thousandth of the rental value of the property.

How much tax should I pay for personal rental income?

Personal income: Personal income is calculated according to rental income. Rental income is a reasonable expense deducted from rental income. All taxes and fees involved shall be deducted according to relevant regulations; The maintenance expenses incurred by the lessor during the lease period can be deducted according to the facts by the tax authorities, and the higher ones can be deducted on a monthly basis, but the maximum amount shall not exceed that of 800 yuan.

Personal income tax can also be deducted according to regulations, but at most, it can only be deducted from 800 yuan every month, and it can only be deducted if there are legal documents and the tax authorities review it.

Units and individuals paying value-added tax, consumption tax and business tax shall take the value-added tax, consumption tax and business tax paid by them as the tax basis. The tax rate of urban taxpayers is 7%, that of county taxpayers is 5%, and that of taxpayers outside cities, counties and townships is 1%.