Rental revenue collects confidential to basically have two kinds of kind: Check and ratify of integrated the amount of tax to be paid is collected with by solid collect (declare by real rental income) , can choose by taxpayer, but if need acting invoice, should press solid collect. (one) check and ratify collects should pay taxes of × of the amount of tax to be paid of check and ratify of ratal ＝ month on net of bureau of tax of period detailed insight " confidential rents integrated the amount of tax to be paid expresses month of unit floor area " (2) by solid collect imposition to calculate (the exemple that press a month lifts) as follows: 1, × of income of hire of month of business tax ＝ 3% (lunar hire income is more than 1000 yuan ability plan impose business tax) 2, business tax × of ＝ of city building duty (1% or 5% or 7% ) (be in the urban district, tax rate is 7% ; In county, town, tax rate is 5% ; Seat is not in the urban district, county or press down, tax rate is 1% . Foreign nationality and personnel of Hong Kong, Macao and Taiwan are not asked for. ) 3, education expends add ＝ business tax × 3% (foreign nationality and personnel of Hong Kong, Macao and Taiwan are not asked for. ) 4, the place teachs royalities of 4%6 of × of income of hire of month of ＝ of duty of 1%5 of add ＝ business tax × , house property, land land of ＝ every square metre year × covered an area of ÷ of the amount of tax to be paid in December area (land royalities basis is located a sector of an area year the amount of tax to be paid every square metre 1 extremely 6 yuan) specific. 7, 0.001 above of × of income of hire of month of stamp duty ＝ 7 addition, namely education of ＋ of duty of city building of business tax ＋ expends add ＋ place to teach royalities of land of ＋ of duty of add ＋ house property ＋ stamp duty, say suppose expend for relevant duty (above needs to be used when computational individual income tax) . 8, individual income tax: (1) ≦ of lunar hire income 800 yuan: Avoid impose individual income tax (2) lunar hire income is more than 800 yuan to be less than 4000 yuan: ＝ of individual income tax [lunar hire income - relevant duty expends - reparative charge can deduct the specified amount - 800 yuan] × 10% (3) lunar hire income is more than 4000 yuan: ＝ of individual income tax [lunar hire income - relevant duty expends - reparative charge can deduct the specified amount] × (1-20% ) × 10% specifications: The gain that rental to the individual building fetchs imposes individual income tax by the tax rate of 10% . The earning that the individual rents the building is obtained, with every time (month) the remaining sum after taking building rents income to deduct duty to expend a standard is should specified amount of pay taxes income. Can deduct charge to basically be: Income specified amount 4000 yuan the following, can deduct each tax cost, reparative expense 800 yuan wait; Income specified amount of 4000 yuan of above, can deduct relevant tax cost, reparative cost to reach 20% etc. Among them reparative cost every months highest can deduct 800 yuan, inadequacy is deducted of 800 by actual and reparative charge, the rest of more than 800 yuan parts press this principle to continue to touch at second month buckle. 9, if each duty is expended by rent what just assume, rent the rental income that just gains actually is " each duty expends hire income ＋ " , answer to regard computation as the basis with this.
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