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Q:
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How does housing rental enterprises pay tax for income from renting house to individual?
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A:
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For ordinary VAT payers, enterprises can choose to apply the simple method to calculate and pay VAT based on 1.5% or choose to apply the general method to calculate and pay. For small-scale VAT payers, all the rental income from renting house to individual should be calculated and paid based on 1.5%.
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Q:
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How should enterprises, institutions, social organizations, and other organizations pay tax for rental income?
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A:
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If enterprises, institutions, social organizations, and other organizations rent houses to individual and specialized large-scale leasing enterprises, they should pay house property tax of all rental income based on 4%.
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Q:
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What is the meaning of specialized large-scale leasing enterprises?
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A:
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The standard of specialized large-scale leasing enterprises is that the enterprise holds or operates 1,000 sets (rooms) or more of leased houses or a construction area of 30,000 square meters or more in the city where the business opening report or filing is made. The Ministry of Housing and Urban-rural Development of all provinces, autonomous regions and municipalities with the Ministry of Finance and State Tax Administration at the same level, may reduce the standard within 50% according to local rental market.
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Q:
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How should enterprises pay taxes for indemnificatory rental housing constructed on non-residential land and houses (including commercial office building and houses rental for living after renovation of industrial factories)?
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A:
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Enterprises shall pay taxes according to the actual situation after obtaining the certificate of approval for indemnificatory rental housing project:
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1.
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If housing rental enterprises leasing indemnificatory rental housing to individual, they can choose to apply the simple method to calculate and pay VAT based on 1.5% or choose to apply the general method to calculate and pay for ordinary VAT payers. For small-scale VAT payers, they shall calculate and pay taxes based on 1.5%.
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2.
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If enterprises, institutions, social organizations, and other organizations leasing indemnificatory rental housing to individual and specialized large-scale leasing enterprises, they should pay house property tax of all rental income based on 4%.
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Q:
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When will the announcement be implemented?
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A:
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From 1st October 2021.
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FAQ
