(Original title: rent can be deducted from a tax, landlord: you have to declare, I will increase the rent!)
“The landlord, my rent is subject to a tax.”
“If you deduct a tax, then I will raise the rent.”
In 2019, the implementation of the new tax law, housing rent and other six expenses can be deducted from the tax, this is a good thing for the residents to reduce the burden, but who expected, but triggered the game of landlords, tenants and intermediaries, It also raised concerns about pushing up rent.
Data Map: The public registers relevant information at the personal income tax basic information collection point.
Rent deductible tax is threatened by the landlord to increase rent
According to the new regulations, Xiao Zhang, who rents a house in Beijing, can deduct 1,500 yuan before tax. After the unit issues a tax special deduction information table, she thinks that the monthly income can increase the amount of money, and she is ready to fill out the form.
According to the information form, you need to enjoy the special deduction of housing rent. You need to fill in the main working city, the address of the rental housing, the name of the lessor and the ID card type and number, or the name of the lessor and the taxpayer identification number (social unified credit code). Information such as the start and end time of the lease.
But after the landlord knew the news, he poured a cold water on Xiao Zhang. “If you declare the rent deduction, the tax bureau will ask me to collect the tax, I will add the money to the rent, the current rent is the price without tax.”
Xiao Zhang’s experience is not a case. Many netizens reflected on social media that they asked their landlord for their identity information, but they were rejected. The landlord was advised not to declare a tax rent deduction based on the possibility of taxation after submitting the information. Even the landlord said that if the landlord said The deduction will require the tenant to check out.
On the one hand, a tax may be deducted by dozens of blocks. On the other hand, rents may rise by a few hundred. Under the trade-off, many tenants are forced to choose to stop deducting rent expenses in order to avoid being fooled by the landlord. A tax-deductible red envelope issued by the state.
For renters who are free to rent, they want to enjoy the tax deduction for rent, and they have suffered some twists and turns.
On January 4th, the media reported that the tenant can apply for a tax rent deduction without filling in the “organization” and fill in the “landlord individual”. The reason for the housekeeping is that it is only managed by the owner and belongs to the third party, not for rent. square.
According to the analysis, this can play a tax avoidance role. “This can save a lot of tax expenses for the 2 million tenants who have an annual rental income of more than 1 billion.”
However, on the evening of January 4th, it was said that the special deduction for the tax housing rent can be selected as “organization” and fill in the corresponding company information. Free customer service said that in order to more smoothly complete the housing rent deductible tax return, the tenant can choose the corresponding company to declare according to the lease contract signed with the freely.
A freelancer complained: “I originally filled the lessor with the contractor. The result is that the butler said that the homeowner should be filled. It took a long time to change to the homeowner. The result was just told to change it to freedom. Can you change it? Are you playing a tenant?”
Data map: Beijing Dongcheng District Joint Tax Service Hall.
Are the concerns of the landlords really true?
Special deductions for rents, one with a tenant, one with a landlord, and possibly a real estate agent in the middle.
For tenants, the biggest concern is how much money can be saved by deduction. For the homeowner, the most important concern is whether the information reported by the tenant will become a special clue to the taxation of the landlord.
“The landlord is worried about the follow-up tax and fee issues, so there is a lack of enthusiasm to cooperate with the tenant to apply for deduction.” Yan Yuejin, research director of the Yiju Research Center.
Zhang Bo, chief analyst of 58 Housing Research Institute, said that, first of all, according to the current tax law, the rent collected by the landlord must pay a tax according to the income of the property lease. This is not directly related to whether the tenant needs to deduct. Secondly, the landlord also has Obligation to help tenants to complete the deduction of rent tax, in order to worry that the tax bureau to recover the tax is not reasonable or legal.
Xie Yifeng, dean of the China Urban Real Estate Research Institute, said that the housing rent is deductible from the tax. It is true that many landlords are compensated by raising the rent by worrying about the tax bureau’s recovery of taxes and fees. This is equivalent to transferring the loss of taxes and fees into the rent. In this way, the tenant will bear more life and economic pressure.
Wang Weiqing, academic member and director of the China International Taxation Research Association, said that when deducting rent deductions, the new regulations only require the retention of rent contracts and other investigations. They do not require tax invoices and payment records. The policy has been considered very thoughtful and the largest system has been released. Goodwill is to facilitate tenants to enjoy the rent deduction, but many landlords take the opportunity to threaten to increase rents. For such behaviors, they can claim their rights according to the terms of the lease contract, or they can report directly to the tax authorities.
Tax information map.
Is the tax on personal rental housing really high?
Many homeowners have also been frightened by the high tax figures mentioned in some online articles, and are even less willing to cooperate with tenants to declare housing rent deductions.
In an article that was recently screened, the landlord calculated an account: You use my information to declare a tax deduction. After a few days, the tax department will inform me to invoice, and the property tax will be Need to pay 360 yuan (full rent 3,000 yuan by 12%), this is not counted VAT and additional taxes! You can save 100 yuan for the special additional deduction for housing rent. I have to pad at least 500 yuan.
So, is the personal rental housing really taxed very high? How much tax do you have to pay?
Zhang Bo introduced that there are many tax items that need to be paid for individual rental housing, including value-added tax, property tax, personal income tax, urban maintenance and construction tax and education surcharge. In general, the tax department sets a comprehensive tax rate to simplify calculations. The differences between different provinces, cities and regions are large, and some provinces and cities have a taxation syndrome with a rental rate of as low as 4%.
Wang Weiqing said that in many areas, individual rental housing is subject to simple taxation of rent at a lower comprehensive tax rate. For example, Beijing and Shanghai are generally levied according to the comprehensive tax rate of 5% of the rent.
That is to say, if a landlord rents out a house in Beijing, the monthly rent income is 3,000 yuan. According to the 5% syndrome tax rate, the actual tax payment is only 150 yuan, and the tax payment amount is far less than that calculated in the online article.
The rent deduction can save up to 675 yuan per month.
According to different renting cities, the housing rent deduction standard is divided into 1500 yuan, 1100 yuan, 800 yuan third gear. If it is a municipality, a provincial capital (capital) city, a separate city, and other cities identified by the State Council, it will be deducted 1,500 yuan per month.
In addition to the above cities, cities with a registered population of more than 1 million in the city's jurisdiction will be deducted 1100 yuan per month; cities with a registered population of no more than 1 million people in the city will be deducted 800 yuan per month.
Monthly income tax rate
For example, renting a house in Beijing costs 3,000 yuan. After deducting three insurances and one gold, the monthly salary is 10,000 yuan. In the case of a tax threshold of 5,000 yuan, there is no special deduction, and a monthly tax is required (10000-5000). ) × 10% – quick deduction 210 yuan = 290 yuan.
After enjoying the deduction of the rent of 1,500 yuan, the monthly tax will be reduced to (10000-5000-1500) × 10% – the quick deduction of 210 yuan = 140 yuan, which is an increase of 150 yuan per month.
According to the comprehensive income tax rate table after monthly conversion, if you are renting a house in Beishang Guangshen, that is, you can enjoy a deduction of 1,500 yuan, then you can save a minimum of 45 yuan per month, and you can save up to 675 yuan. That is, the higher the wage, the more the tax on the rent deduction is reduced.
Data map. Image source: Visual China
How to let tenants enjoy the rental deduction smoothly?
Yan Yuejin said that the follow-up recommendations continue to observe such issues. If the landlord is unwilling to cooperate with the tenants to deduct taxes and fees, it is estimated that the tax authorities need to provide some simpler methods of operation, which is to simplify the process. At the same time, the number of institutional rentals in the development of the subsequent leasing market will increase. This is an embarrassment that can avoid the landlord's failure to cooperate.
Zhang Bo believes that there are indeed loopholes in the supervision of personal housing rentals in China, and it is more difficult to check the taxes on individual rental properties. This has caused a lot of rental housing to pay a corresponding tax and fees. Establish and improve the supervision system for the payment of rent tax.
Zhang Dawei, chief analyst of Zhongyuan Real Estate, believes that in the past, many landlords have evaded taxes and tax evasion. In the long run, it is inevitable that individuals will pay taxes on rented houses.
Yang Hongxu, deputy dean of the Yiju Research Institute, said that personal landlords in China have no taxation habits and will not register their lease contracts. This is a historical reason. Renting a house deducts a tax, which should benefit tenants. From this perspective, the relevant departments can consider having a transitional period.
He also suggested that it could consider connecting with the real estate tax legislation that is being promoted. For example, if the individual landlord rents a house and goes to the filing and paying taxes, they can give them less due to discretion and give some preferential measures to encourage these. The landlord is willing to go to the lease contract for filing, but this is a very slow process of advancement.
Have you made a rent deduction for a tax?
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