Legal analysis: According to Chinese laws, personal income tax is based on the income from property lease. If the rental invoice tax does not exceed 4,000 yuan each time, the 800 yuan will be deducted; if it exceeds 4,000 yuan, the expenses will be deducted by 20% and the tax rate will be 20%. Personal rental housing: property tax is paid at 4% of rental income; Business tax shall be paid by half at the rate of 3%; Urban maintenance and construction tax and education surcharge are paid according to the actual business tax multiplied by the urban construction tax rate (according to the taxpayer's location, the three tax rates of 7%, 5% and 1% are applicable) and the education surcharge rate of 3%; Personal income tax is temporarily reduced to the income obtained by individuals renting houses, and the tax rate is 10%. The income from property leasing shall not exceed 4,000 yuan at a time, and the expenses of 800 yuan shall be deducted more than 4,000 yuan, and 20% of the expenses shall be deducted. The balance is taxable income.

Legal basis:

Article 3 of People's Republic of China (PRC) Individual Income Tax Law: Individual income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% is applicable (the tax rate table is attached);

(2) For operating income, the excess progressive tax rate of 5% to 35% shall apply (the tax rate table is attached);

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.

(2) Taxpayers sell transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate, transfer land use rights, and sell or import the following goods at the tax rate of 1 1%:

1. Agricultural products such as grain, edible vegetable oil and edible salt;

2 residents tap water, heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, dimethyl ether, biogas, coal products;

3 books, newspapers, magazines, audio-visual products and electronic publications;

4. Feeds, fertilizers, pesticides, agricultural machinery and plastic films;

5. Other goods specified by the State Council.

(3) Unless otherwise stipulated in Items 1, 2 and 5 of this article, the tax rate for taxpayers selling labor services and intangible assets is 6%.

(4) taxpayers export goods at zero tax rate; However, unless otherwise stipulated by the State Council.

(five) domestic units and individuals cross-border sales of services and intangible assets within the scope of the State Council, the tax rate is zero.

The adjustment of tax rate is decided by the State Council.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.