论文部分内容阅读
从2001年1月1日起,个人按市场价格出租的居民住房,其营业税、房产税暂减按3%和4%税率征收,个人所得税暂减按10%的税率征收。按照现行房屋租赁税收规定,对个人出租的住房,国家按租金收入征收12%的房产税、5.5%的营业税及附加,并按扣除800元费用后的净收入征收20%的个人所得税。据测算,调整后,个人出租住房税收负担率平均下降五成多。其中,月租金800元的住房税收负担额由140元降为58.4元,月租金1000元的住房税收负担额由180元降为85.7元,月租
From January 1, 2001 onwards, individual rental housing market according to market prices, the business tax, real estate tax temporarily levied at the rate of 3% and 4%, personal income tax temporarily levied at the rate of 10%. In accordance with the current tax provisions for rental housing, for individuals rented housing, the state levied a rental income of 12% of the property tax, 5.5% sales tax and surcharges, and deducted 800 yuan fee net income 20% of the personal income tax. It has been estimated that after adjustment, the tax burden on individual rental housing will drop by an average of 50%. Among them, the monthly rent of 800 yuan of housing tax burden reduced from 140 yuan to 58.4 yuan, the monthly rent of 1,000 yuan of housing tax burden reduced from 180 yuan to 85.7 yuan, the monthly rent