I. value-added tax

The income obtained by enterprises from renting houses shall be subject to value-added tax in accordance with "modern service industry-leasing service industry". The applicable tax rate for general taxpayers is 1 1%. Small-scale taxpayers pay VAT at the rate of 5%.

1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%.

2. Taxpayers who rent the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located, shall pay taxes in advance according to the above-mentioned tax calculation method and file tax returns with the competent tax authorities where the institution is located.

3. If the general taxpayer leases 1, the real estate acquired after May 2065438 is not in the same county (city) as the place where the institution is located, it shall pay the tax in advance at the place where the real estate is located at the withholding rate of 3%, and then file a tax return with the competent tax authority where the institution is located.

4. Small-scale taxpayers renting their real estate (excluding personal rental houses) shall calculate the tax payable at the rate of 5%.

5. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned taxation method, and then file tax returns with the competent tax authorities where the institution is located.

Before 6.20181231,public * * rental housing management units are exempt from value-added tax.

7. The rental income of military reserve real estate is exempt from value-added tax.

Second, property tax.

1. If an enterprise rents a house, the property tax is based on the rental income of the house, and the tax rate is 12%.

2. Taxable units and individuals use the real estate of other units free of charge and pay property tax according to the residual value of the real estate.

3. For enterprises, institutions, social organizations and other organizations to rent housing for living to individuals at market prices, the property tax shall be levied at a reduced rate of 4%.

4. For public housing and low-rent housing rented at the price stipulated by the government, including self-owned housing rented to employees by enterprises and self-supporting institutions; Public housing rented by the housing management department to residents; Private houses that are rented out to residents according to the rent standard stipulated by the government are temporarily exempt from property tax.

From 5 5. 10/October 20 16 1 day to February 20 18 12 3 1 day, public rental housing is exempt from property tax.

Three. stamp tax

Lease contracts signed by enterprises for renting houses belong to property lease contracts, and stamp duty is paid according to regulations, with the tax rate of 0. 1%. If the tax amount is less than 1 yuan, press 1 yuan for decal.

Four. business income tax

1. The income obtained by enterprises from renting houses shall be calculated and paid with enterprise income tax according to regulations.

2, rental income, according to the date of the lessee to pay the rent agreed in the contract to confirm the realization of income. If the transaction contract or agreement stipulates that the lease term is more than one year and the rent is paid in advance in one lump sum, the lessor may, according to the principle of matching income and expenditure stipulated in Article 9 of the Regulations for the Implementation of the Enterprise Income Tax Law, include the above-mentioned confirmed income in the relevant annual income by stages.

Extended data:

Relevant preferential tax policies

1. The land used during the construction of public rental housing and the land occupied after the completion of public rental housing are exempt from urban land use tax. In other housing projects, the construction of public rental housing. According to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the urban land use tax involved in the construction and management of public rental housing is exempted.

2. The public rental housing management unit shall be exempted from the stamp duty involved in the construction and management of public rental housing. In other housing projects supporting the construction of public rental housing, according to the relevant materials issued by government departments and the proportion of the construction area of public rental housing to the total construction area, the stamp duty involved in the construction and management of public rental housing shall be exempted.

3. The house purchased by the public * * * rental housing management unit is regarded as the public * * * rental housing, which is exempt from deed tax and stamp duty; The stamp duty involved in the signing of the lease agreement between the two parties of public rental housing shall be exempted.

4. Enterprises, institutions, social organizations and other organizations transfer old houses as public rental housing, and the value-added does not exceed 20% of the amount deducted from the project, so the land value-added tax shall be exempted.

5, enterprises, institutions, social organizations and other organizations donated housing as public rental housing, in line with the provisions of tax laws and regulations, the public welfare donation expenditure within the total annual profit 12%, allowed to be deducted when calculating the taxable income.

6. The housing rental subsidies received by low-income housing security families who meet the requirements stipulated by local governments are exempt from personal income tax.

7. Public rental housing is exempt from property tax. Public * * * rental housing management units shall separately account for the rental income of public * * * rental housing, and those without separate accounting shall not enjoy the preferential policy of exemption from property tax.

Anxiang Municipal People's Government-How should enterprises pay taxes on renting houses after the reform of the camp?