How to pay taxes on rented houses: analysis of hot topics on the Internet in the past 10 days
Recently, with the active rental market, the topic of "how to pay taxes on rental houses" has become a hot topic. This article combines the hot discussions on the Internet in the past 10 days to sort out the tax policies, calculation methods and common problems for renting out houses, and help landlords pay tax in a reasonable and compliant manner.
1. Taxes involved in renting out houses
According to the current tax law, individual rental housing mainly involves the following taxes:
| tax type | tax rate | Calculation basis |
|---|---|---|
| value added tax | 5% (reduced by 1.5%) | Rental income (monthly rent ≤ 150,000 exempt) |
| property tax | 4% (individual rental housing) | rental income |
| personal income tax | 10% (10% reduced mortgage rate) | Rental income less expenses (20%) |
| Additional tax | 12% of VAT | VAT amount |
2. Answers to hot questions
1.How to declare rental income?
You need to fill out the "Property Rental Income Declaration Form" on the "Personal Income Tax APP" or the tax bureau, and declare on a monthly or per-time basis.
2.What expenses are deductible?
Reasonable expenses such as maintenance fees, property fees, and loan interest can be deducted with bills, but they must not exceed 20% of the rental income.
3.Are there discounts for long-term rentals?
If you sign a contract for more than 1 year, you can enjoy the property tax reduction policy in some areas (such as Shanghai, which charges 2%).
3. Latest policy developments (updated in the past 10 days)
| area | Policy content | Execution time |
|---|---|---|
| Guangzhou City | Promote electronic invoices to replace paper rental contract filings | November 1, 2023 |
| Hangzhou City | Individual Rental Housing Syndrome Rate Drops to 3.5% | October 25, 2023 |
4. Calculation case demonstration
Assume that the landlord in Beijing has a monthly rental income of 8,000 yuan:
| Project | Calculation method | Amount (yuan) |
|---|---|---|
| value added tax | 8000×1.5% | 120 (exempt) |
| property tax | 8000×4% | 320 |
| personal income tax | (8000-1600)×10% | 640 |
| total | - | 960 |
5. Expert advice
1. Keep all rental contracts and fee receipts for at least 5 years
2. Complete annual settlement and settlement through the "Natural Person Electronic Taxation Bureau"
3. Follow the local tax public account to get real-time policy updates
(The full text is about 850 words in total, data as of November 2023)
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