The tax law of our country stipulates:

1. The taxpayer leases its acquired immovable property by means of operating lease, including the immovable property acquired by direct purchase, acceptance of donations, acceptance of investment shares, self-construction and repayment of debts, etc.

2.Value-added tax rate on real estate leasing services 9%. Simple tax and other personal applicable levies 5%, individual rental housing reduction According to the 1.5% Levy.
 E.g. If ordinary taxpayers rent (department2018years6month30Monthly rent for office space40000Yuan, that is subject to VAT=40000÷(1+9%)*9%=3302.75Yuan;
If it is an individual rental housing to get the monthly rent10000Yuan, VAT calculation=10000÷(1+5%)*1.5%=142.86Yuan (because the monthly taxable income has not reached10Wan, the actual VAT is0Yuan).

3.Different places have to pay in advance, the general tax method tax rate 3%; Simple method of tax prelevy rate is the same as the rate of levy 5%.
For example, the location of the organization is ACity A enterprise is the VAT general taxpayer, 2020years 3The month will be located BAn office building in the city (d 2016years 4month 30Recently acquired) Rent, tax plus monthly rent 40000Yuan. If you choose simple tax method and general tax method, how to calculate value-added tax.
(1A enterprise to rent the house choose simple tax method, A enterprise should BThe city prepays taxes on rented office space =40000÷( 1+5%) ×5%=1904.76(Yuan)
A enterprise in AMunicipal tax =40000÷( 1+5%) ×5%-1904.76=0(Yuan).
(2A enterprise to rent the house to choose the general tax method, A enterprise should BThe city prepays taxes on rented office space =40000÷( 1+9%) ×3%=1100.92(Yuan)
A enterprise in AMunicipal tax =40000÷( 1+9%) ×9%-1100.92=2201.83(Yuan).

Loop concludes:

Taxpayers who rent real estate in accordance with the simple method of tax calculation should pay tax in advance =Sales including tax ÷( 1+5%) ×5%;

Taxpayers who rent real estate in accordance with the general method of tax calculation should pay tax in advance =Sales including tax ÷( 1+Tax rate 9%) ×3% .

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