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房屋出租要交税让人醉了!房主均表示把税收转嫁给租户...

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发表于 2015-7-9 15:23:45 | 显示全部楼层 |阅读模式

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本帖最后由 老鼠爱上猪 于 2015-7-9 15:25 编辑

一套月租1000元的房子,要缴各种税几百元?错!昨日,郑州市住房保障和房地产管理局联合省住建厅在紫荆山公园举行大型宣传活动,针对《河南省房屋租赁管理办法》7月1日实施后存在的各种疑问进行解答,月租为1000元的房子,缴税为40元。

房屋租赁是如何定义的

据介绍,该《办法》最显眼的地方是对房屋租赁的概念重新进行了定义。之前相关法律对房屋租赁的解释以产权来界定,是房屋所有权人作为出租人将其房屋对外出租,由承租人向出租人交付租金;《办法》对该概念进行了延伸,拥有所有权、合法使用权或者管理权的自然人、法人或其他组织,都可以把房子对外出租。

同时,该《办法》明确了管理范围,即适用于河南省城市、镇规划区范围内的房屋租赁及其相关监督管理活动。

对于房屋出租管理的问题,市房屋租赁联合管理领导小组介绍,管理下沉,街道办事处、社区都参与管理。市民对于房屋出租中存在问题的,可向社区、街道办事处反映、举报。

如何界定“群租”

房租越来越高,几个人寻求合租成为很多年轻人租房的选择,以此减轻房租负担,也就是人们常说的“群租”,在北京、上海等城市,对“群租”都有明确的要求。

对此,郑州市房屋租赁市场管理处宣教科科长姚德吉介绍,此次郑州市出台的房屋租赁联合管理实施方案对“群租”有了界定范围,一是集中出租房屋供他人居住,出租房屋达到15间或居住使用人达到30人以上;二是出租居住房屋人均居住面积低于5平方米,每个房间居住人数超过2人。对于出租房屋达15间或者居住使用人在30人以上的,出租房屋者,需要到公安部门签订出租房屋治安协议此外,只要不违反这些规定的,郑州允许“合租”。

五类房屋不得出租

当前,房屋租赁特别是农村集体土地上的房屋租赁基本上没有纳入政府管理,城市房屋出租存在出租房屋不安全、消防措施不完善、治安混乱等问题,由“群租”、“住改商”、危险房屋出租等造成火灾致人伤亡、房屋倒塌事件时有发生。从源头规范租赁市场秩序。《办法》第十条规定,有下列五项情形之一的房屋,不得出租:(一)属于违法建筑的;(二)不符合安全、防灾等工程建设强制性标准的;(三)经鉴定为危险房屋的;(四)违反规定改变房屋使用性质或者用途的;(五)有法律、法规和规章规定禁止出租的其他情形的。

房屋出租如何征税

根据税法规定,房屋出租需要缴税。一是房产税,按照月租金的12%征收;二是营业税,按照月租金的5%征收,加上城建税和教育费附加,合计在5.5%左右;三是土地使用税,郑州市对城市建成区划分了5个地段,按面积计征;四是印花税。2012年以前,郑州市按照综合税率5%进行征收。郑州市根据实际情况,经与相关部门协调,对个人出租房屋的,月租金在3万元以下的,按照月租金的4%征收。

据介绍,凡是出租房屋的单位和个人,应以真实有效的房屋租赁合同或协议记载的房产租金收入为计税依据。对于已经办理税务登记的个人出租房屋纳税人,个人或者个体工商户的月营业额在3万元以下的免征营业税。


其中,个人出租住宅用于居住,月租未达到3万元起征点的,营业税、城建税、教育费附加、地方教育附加、个人所得税、印花税和土地使用税,全部免征,只针对房产税,按照租金收入的4%进行征税。举例来说,房屋月租金1000元的话,需要缴税40元;如果超过3万元,则需要缴纳营业税(月租金的1.5%)、城建税(营业税数额的7%、5%、1%)、教育费附加(营业税税额的3%)、地方教育附加(营业税税额的2%)、房产税(租金收入的4%)、个人所得税(租金收入的2%),印花税和土地使用税免征。


查处非法出租房屋

据介绍,郑州市将每年的3至5月,定为普查期,摸清本年度、本区域内用于出租的房屋面积、住宅户数底数。今年逢7月1日省房屋租赁办法的施行,郑州市相关部门在宣传的同时进行普查。同时,要对房屋租赁市场进行整顿。查处利用出租房屋进行非法生产、非法经营、非法建设的,特别是违法(章)建筑;占用安全通道乱搭乱建的危险房屋;出租房屋内外乱拉乱扯电线、随意放置易燃、易爆危险物品存在安全隐患的;擅自改变房屋使用用途等行为的。

房租不停上涨

郑州晚报记者昨日登录通过市房产租赁市场管理处主办的郑州房产租赁信息网房屋租赁电子地图查询发现,市区住宅出租价格从北向南,总体呈现出低、高、低的特点;而从西往东来看,则整体呈现逐渐增加的趋势。

由此可见,在郑州市区内,一室一厅(标准间)的月租金最低在800元左右,高的达到1900元;二室一厅的月租金最低在900元左右,高的达到 2400元。对于房租差别大的原因,部分房屋中介机构向记者分析,影响房租的因素有很多,比如位置、小区环境、房子新旧程度、房间配套等,都会造成租金差别很大。

为了解市场房租实际情况,郑州晚报记者电话咨询位于未来路与福元路附近的一套一室一厅的房子,月租金2800元,要求一年一付,房子配套很好,包括天然气、暖气、灶具、热水器、宽带网、闭路电视、防盗门、封阳台、防护网、地板砖、精装修、空调、洗衣机、全套家具等一应俱全。

但是位于管城区西大街和南大街的一小区,一套标准间的月租金只有450元,室内有空调、床垫等。出租人何女士称,租金交付方式可以商量。

采访中,多名出租户表示,他们没有办理房屋出租登记备案,同时当问到房屋出租要缴税的问题,他们均表示会把税收转嫁到租户身上。

发表于 2016-10-9 14:16:40 | 显示全部楼层
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                <p>Top quality Asia Automatic Movement (21 Jewel)<br />with Smooth Sweeping Seconds Hand<br />Fully Functional Day-Month-Military time chronograph dials<br />Solid 316 Stainless Steel Case<br />Solid 316 Stainless Steel Strap<br />Mineral crystal scratch durable glass face<br />Water-Resistant<br />Size:38mm<br /></p>   
   

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