2. Value-added tax: the tax payable is calculated according to the tax rate of 5% minus 1.5%. The rental income obtained by other individuals from renting real estate in the form of one-time rent collection can be shared equally within the corresponding lease term. If the monthly rental income after sharing does not exceed 654.38+10,000 yuan, it will be exempted from value-added tax (tax exemption without issuing special tickets).
3. Urban maintenance and construction tax: based on the value-added tax. If the taxpayer is located in the urban area, the tax rate is 7%, and if the taxpayer is located in the county, the tax rate is 5%. If the taxpayer is not located in the city, county or town, the tax rate is 1%. (halved)
4. Surcharge for education: calculated at 3% of the value-added tax, and paid by half (Caishui [2065 438+06] 12)
5 Local education surcharge: calculated at 2% of the value-added tax, paid at half) (Caishui [2065 438+06] 12)
6. Personal income tax: Personal income tax is levied at the reduced rate of 10% on the income obtained by individuals renting houses. If the income from property leasing does not exceed 4,000 yuan each time, if the expenditure exceeds 8,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income (Caishui [2008] No.24).
7. Water conservancy construction fund: 0.5 ‰ (within the scope of China (Shaanxi) Pilot Free Trade Zone and xi 'an National Independent Innovation Demonstration Zone, 0.10.09 Shaanxi Provincial Department of Finance and other four departments paid 0.3 ‰, which triggered the Implementation Rules for the Management of Raising and Using Water Conservancy Construction Fund in Shaanxi Province.
8.9. Exemption from urban land use tax [2008] No.24. Exemption from Stamp Duty Lease contracts signed by individuals renting or renting houses shall be exempted from stamp duty.
Legal basis: Civil Code of People's Republic of China (PRC).
Article 707 Where the lease term is more than six months, it shall be in written form. Article 707 Where the parties fail to confirm in writing that the lease term exceeds six months, they shall do so in writing. If the parties fail to determine the lease term in writing, it shall be regarded as an indefinite lease. If the lease term is fixed, it shall be regarded as an indefinite lease.
Article 710 Where the lessee uses the lease item in accordance with the agreed method or the nature of the lease item, thereby causing losses to the lease item, it shall not be liable for compensation.
Article 715 The lessee may, with the consent of the lessor, improve or add the lease item. If the lessee improves or adds other things to the lease item without the consent of the lessor, the lessor may require the lessee to restore the original state or compensate for the losses.