1. Separate calculations
Rate of tax included in the tax:
(1) the tax rate is 5 per cent of total rental income and the starting point is 2000 yuan; the city maintenance tax rate is 7 per cent of the value added tax actually paid, but it is divided between regions, where the person is located and 7 per cent; 5 per cent for taxpayers located in county towns and formed towns; and 1 per cent for taxpayers not located in city, county or town;
(2) 3 per cent of the actual value added tax paid;
(3) 12 per cent of total rental income; 0. 1 per cent of the total amount, but less than one dollar is set at $1; urban land use tax is calculated on the basis of rental housing area multiplied by the unit tax applicable to the area, and local education is supplemented by the actual payment of 2 per cent of vat。
(4) the taxable amount is 10 per cent of the taxable income. However, taxable amounts are in two cases, with the main dividing point being whether income per month exceeds $4,000. For each monthly income not exceeding $400,000 (including $4,000), the taxable amount is the amount of each monthly income less taxes paid during the rental of the dwelling, rent paid to the lessor, the cost of repairing the real expenses incurred by the taxpayer for the rental of the dwelling, the amount of donations granted less 800 yuan. If the income is more than $4,000 per month, the deduction of 800 from the tax proceeds is replaced by a deduction of 20 per cent of the income。
Combined calculations
(1) the value-added tax and personal income tax, property tax and land use tax associated with housing leases may also be calculated in combination, for example, by subsuming them and imposing a “housing lease tax”。
(2) there are different combined rates for individual rental housing, non-residential, enterprise rental housing, etc。
(3) the tax rate is 4 per cent for a personal rental dwelling of less than $5,000 per month; 5 per cent for a sum of $5,000 (including $20,000); and 7. 68 per cent for a sum of more than $20,000. If an individual rents a monthly flat of $3,000, the monthly tax is $120。
(4) a person rents a non-residential dwelling at a rate of 6. 1 per cent for a monthly rent of less than $5,000; 8. 1 per cent for a sum of $5,000 (including 20,000 yuan); and 15. 7 per cent for a sum of more than 20,000 yuan。
(5) in the case of rental housing in an enterprise, it is levied at 9. 7 per cent of the monthly rental income in the case of rental housing for personal use; in the case of rental of non-housing, it is charged at 13. 7 per cent。
According to the bulletin on the provisional scheme for the administration of taxes on the provision of real estate operating value added taxes by taxpayers. In accordance with the provisions of the general state tax administration proclamation no. 16 of 2024, which provides for the rental of immovable property acquired before 30 april 2024, the option is to apply a simple tax method, which is calculated at a rate of 5 per cent. Self-employed businesses rent housing at a rate of 5 per cent less the taxable rate of 1. 5 per cent。
4 in the course of rental transactions for office buildings, property management fees are the most important in addition to rent, as the environment of an office building and the quality of services are directly related to the level of management of property management. Property management companies often charge high and low fees, and therefore the level of property management fees and the manner in which they are paid should be specified in advance when renting an office building。
