1. Separate calculation: the expenses involved in the house rental tax are calculated separately. For example, the business tax rate is 5% of the total rental income, and the threshold is 20,000 yuan; The education surcharge is 3% of the actual business tax paid; The taxable amount of individual income tax is 65438+ 00% of taxable income; Property tax is 65438+ 0.2% of total rental income; The urban maintenance and construction tax rate is 7% of the actual business tax (in different cities).

2. Consolidated calculation: Business tax, personal income tax, property tax and land use tax involved in house leasing can also be consolidated. For example, Hubei will combine them into a "house rental tax" for collection. There are different comprehensive tax rates for individuals renting houses, no houses, renting houses by enterprises and institutions, etc. Individual rental housing, the monthly rent is less than 5000 yuan, the tax rate is 4%; 5,000 yuan (inclusive)-20,000 yuan, 5%; More than 20,000 yuan (inclusive), 7.68%. Individuals rent a house with a monthly rent of 3,000 yuan, and the monthly tax burden is 120 yuan. Individuals renting non-residential houses with a monthly rent of less than 5,000 yuan, the tax rate is 6.1%; 5,000 yuan (inclusive)-20,000 yuan, 8.1%; More than 20,000 yuan (inclusive), 15.7%. For enterprises and institutions to rent houses to individuals for living, 9.7% of the monthly rental income will be levied; Non-housing rent is levied at 13.7%.

The conditions for dissolution of the lease contract are as follows:

1. The lease contract will automatically terminate when it expires;

2. One party seriously violates the lease contract, which seriously affects the expected purpose of concluding the contract. The other party's termination of the contract is not only a punishment for the party who violates the lease contract, but also a remedial measure to minimize losses and a legal act to safeguard its legitimate rights and interests according to law;

3. One party fails to perform the contract within the agreed time, and fails to perform the contract within the allowed reasonable extension time, resulting in the failure to perform the effective contract due to one party's reasons, causing losses to one party and continuing to expand the losses;

4. During the performance of the contract, the contract is terminated as agreed in the contract, resulting in losses for one or both parties. If the contract is not terminated in time, the loss will continue to expand;

5. For the indefinite lease contract, both parties can terminate the lease contract at any time.

In summary, homeowners need to pay property tax, business tax, personal income tax on real estate leasing, etc. According to a certain tax rate of rented houses. In other words, the income from renting a house is subject to personal income tax. Moreover, the owner's rental can be divided into two situations: individual rental housing and individual rental non-housing.

Legal basis:

Article 2 of the Individual Income Tax Law of People's Republic of China (PRC)

The following personal income shall be subject to personal income tax:

(1) Income from wages and salaries;

(2) Income from remuneration for labor services;

(3) Income from remuneration;

(4) Income from royalties;

(5) Operating income;

(6) Income from interest, dividends and bonuses;

(7) Income from property lease;

(8) Income from property transfer;

(9) Accidental income.

Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.