Personal rental housing, the monthly rent is less than 6,543,800 yuan (inclusive), the property tax is 2%, the personal income tax is 2%, and the comprehensive tax rate is 4%; If the monthly rent is more than 654.38+10,000 yuan, the property tax is 2%, the value-added tax 1.5%, the urban maintenance and construction tax is 0.0525% (urban area) /0.0375% (township), the education fee is 0.0225%, the local education fee is 0.0 15%, and the personal income tax is 2%. Individuals rent other houses, the monthly rent is below 6,543,800 yuan (inclusive), the property tax is 6%, the stamp duty is 0.05%, and the comprehensive tax rate is 6.05%; If the monthly rent is more than 654.38 million yuan, the property tax is 6%, the value-added tax is 5%, the urban maintenance and construction tax is 0. 175% (urban area) /0. 125% (township), the education fee is 0.075%, the local education fee is 0.05%, and the stamp duty is 0.05%. Individuals renting other real estate (roofs or open spaces) with a monthly rent of less than 6,543,800 yuan (inclusive) will be subject to personal income tax of 2%, stamp duty of 0.05% and comprehensive tax rate of 2.05%; If the monthly rent is more than 654.38+10,000 yuan, the value-added tax is 5%, the urban maintenance and construction tax is 0. 175% (urban area) /0. 125% (township), the education fee is 0.075%, the local education fee is 0.05%, the personal income tax is 2%, and the stamp duty is 0.05%.

I. The effective time of the lease contract is as follows:

1. The parties to the lease contract have full capacity for civil conduct;

2. The meaning is true;

3. The content is legal;

4. The house is not a type of house that is prohibited from renting by laws such as illegal construction.

Two, the contract is invalid elements are:

1, the contract is not the true intention of the parties;

2. The parties to the contract violate the mandatory provisions of laws and regulations or public order and good customs;

3. The parties to a contract have no corresponding capacity for civil conduct.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Twenty-ninth in addition to the tax authorities, tax personnel and units and personnel entrusted by the tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.