个人出租房屋需要缴纳增值税吗？如何开具发票？

Core Viewpoint - The article emphasizes the importance of landlords fulfilling their tax obligations as rental demand surges during graduation season, providing a comprehensive overview of tax regulations and preferential policies related to rental income [6]. Tax on Rental Income - For individuals renting out residential properties, the tax is calculated at a reduced rate of 1.5% from the standard 5% VAT [6]. - Non-residential property rentals are taxed at the full 5% VAT rate [6]. - If rental income is received in a lump sum, it can be averaged over the rental period, and if the monthly rental income does not exceed 100,000 yuan, it is exempt from VAT [7]. Additional Taxes and Deductions - Urban maintenance and construction tax is calculated at 1%, 5%, or 7% of the actual VAT paid, while education fees are 3% and local education fees are 2% of the VAT paid [7]. - From January 1, 2023, to December 31, 2027, there is a 50% reduction in urban maintenance and construction tax, education fees, and local education fees [7]. Individual Income Tax - Rental income from subleasing is subject to individual income tax, categorized as "property leasing income," with a reduced tax rate of 10% for residential properties and 20% for non-residential properties [8]. - Rent paid to the landlord can be deducted from the rental income when calculating individual income tax, provided there are valid rental contracts and payment receipts [8]. Property Tax - Property tax is based on rental income, with a standard rate of 12%, and for residential properties, a reduced rate of 4% applies [10]. - From January 1, 2023, to December 31, 2027, there is a 50% reduction in property tax [10].