According to Article 8 of the Measures for the Administration of Tax Collection of Personal Rental Real Estate in Zhejiang Province, in order to facilitate the calculation and collection, the comprehensive collection rate can be adopted for all taxes payable by individuals renting real estate. The principles for determining the comprehensive collection rate are as follows:

(1) Personal real estate rental behavior can be divided into three situations: personal non-housing rental for business, personal non-housing rental for residence and personal housing rental. In the latter two cases, the value-added tax can be halved on the basis of the 3% tax rate, and the property tax can be levied at the 4% tax rate, and the urban land use tax can be exempted.

(2) In each case, calculate the tax burden of "business tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax, stamp duty and local water conservancy construction fund" according to whether it is at the threshold, and define the individual income tax collection rate and calculate and determine the comprehensive tax rate in combination with local conditions;

(three) if it is really difficult to rent personal property for business and pay taxes according to regulations, the property tax may be reduced or exempted as appropriate. Urban land use tax is not included in the comprehensive tax rate. Urban land use tax is based on the land area actually occupied by taxpayers, and is calculated and collected in accordance with applicable tax regulations.

Extended data:

Local tax authorities at all levels should strengthen the inspection, supervision and guidance of tax (fee) collection, be responsible for the corresponding business guidance and training for tax collectors of tax collection units, provide invoices to tax collection units in a timely manner according to actual needs, and do a good job in the declaration of tax vouchers required for tax (fee) collection.

Local tax authorities at all levels should strengthen contact with public security, industry and commerce, housing and urban and rural construction, land and resources and other departments and towns (street offices), use the rental property management information platform of government departments, realize the sharing of rental property information, and do a good job in tax management of rental property.

In order to improve the transparency of individual housing rental tax collection and management, the competent local tax authorities may regularly announce the individual housing rental tax collection and management, so as to urge individual housing rental taxpayers to supervise each other.

Zhejiang Local Taxation Bureau-Announcement on Issuing the Measures for the Administration of Tax Collection of Personal Rental Property in Zhejiang Province