The law stipulates that the rent tax shall be paid by the lessor. If there is an agreement, the rent tax can be included as the cost of renting the house. In other words, the taxes and fees generated by house leasing should be borne by the lessor in theory, and the taxpayer on the tax payment certificate is also the lessor's name. But in practice, the taxes and fees generated by renting houses are generally paid by the lessee.
Who should bear the house rental tax?
The taxpayer of land use tax is the lessor. If the taxpayer who owns the land is not in the place where the land is located, the tax shall be paid by the custodian or the actual owner. If the land use right is not determined or the ownership dispute is not resolved, the actual user shall pay taxes. The leased land shall be delivered as agreed by both parties according to the lease.
Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. If property rights are issued, the mortgagee shall pay; If the property owner or mortgagee is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The leased house shall be delivered as agreed by both parties according to the lease.
How to pay the house rental tax?
1. Individuals should pay the following taxes and fees for renting non-houses: property tax: calculated and paid according to 12% of rental income; Business tax: calculated and paid at 5% of rental income; Stamp duty: decal according to one thousandth of the lease amount of the real estate lease contract; If the tax amount is less than 1 yuan, press 1 yuan for decal.
Urban maintenance and construction tax and education surcharge: according to the taxpayer's location, the three tax rates of 7%, 5%, 1% and the education surcharge rate of 3% are applied to calculate and pay; Personal income tax: if the income does not exceed 4,000 yuan each time, the expenses will be deducted from 800 yuan; if the income exceeds 4,000 yuan, the expenses will be deducted by 20%, and the balance will be taxable income with the tax rate of 20%.
2. Individuals should pay the following taxes and fees when renting a house: property tax: 4% of rental income; Business tax: calculated and paid by halving the tax rate of 3%; Urban maintenance and construction tax and education surcharge: the tax rates of 7%, 5%, 1% and 3% education surcharge are applicable according to the taxpayer's location.
Personal income tax: the income obtained by individuals from renting houses is temporarily reduced at the tax rate of 10%; Personal income tax: the income does not exceed 4,000 yuan, 800 yuan deducts more than 4,000 yuan, and the balance after deducting 20% of the expenses is taxable income; Exempt from urban land use tax and stamp duty.
3. If the enterprise taxpayer rents out the real estate, the lessee shall pay the following taxes and fees: property tax: calculated and paid according to 12% of the rental income; Business tax: calculated and paid at 5% of rental income; Urban maintenance and construction tax and education surcharge: the tax rates of 7%, 5%, 1% and 3% education surcharge are applicable according to the taxpayer's location.
Enterprise income tax: year-end settlement of stamp duty: according to the property lease contract, the decal is one thousandth of the lease amount. If the tax amount is less than 1 yuan, press 1 yuan for decal.
4. The administrative unit rents the house to other operating enterprises to obtain rent, and also pays two taxes, namely business tax and property tax.
(1) Business tax payers refer to units (including administrative units) and individuals that provide taxable services, transfer intangible assets or sell real estate within the territory of China, that is, your unit pays taxes according to the "leasing industry" under the service industry in the business tax items, and pays taxes according to all the rental income actually received, with a tax rate of 5%.
(2) Property tax is a tax levied on the property owner or operator (including the collecting unit) according to the property price or rental income. Property tax has two tax bases: ad valorem and rent. Property occupied by administrative units shall be exempted from property tax. According to the regulations, the rental income of real estate is the tax basis for renting real estate. Therefore, your company should pay the property tax according to the annual rental income, and the tax rate is 12%. But you should pay attention to the starting time, that is, whether the rental time is a whole year, because the tax is based on the rental income of "one year".
Legal basis:
People's Republic of China (PRC) (China) Deed Tax Law
Article 8
Taxpayers who change the use of land or houses or have other circumstances in which deed tax is no longer exempted or reduced as stipulated in Article 6 of this Law shall pay the deed tax that has been exempted or reduced.
Article 9
The time when the deed tax obligation occurs is the day when the taxpayer signs the land and house ownership transfer contract, or the day when the taxpayer obtains other certificates with the nature of the land and house ownership transfer contract.
Article 15
Taxpayers, tax authorities and their staff who violate these provisions shall be investigated for legal responsibility in accordance with the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection and other relevant laws and regulations.