一次性收取全年房租，怎样缴纳增值税？

Group 1 - The article discusses the VAT payment process for landlords who receive annual rent in advance, outlining three different scenarios based on the type of taxpayer [2][5][4]. - For small-scale taxpayers, VAT must be declared and paid in full during the month following the receipt of payment or the end of the quarter [2][5]. - Other individuals can average the rental income over the lease period, and if the monthly rental income does not exceed 100,000 yuan, they are exempt from VAT [4][7]. Group 2 - Individual businesses must also declare and pay VAT in full during the specified reporting period when receiving annual rent in advance [5][7]. - The tax obligation for landlords providing rental services occurs on the day the advance payment is received [3][6]. - Individual businesses do not qualify for the same tax exemption as other individuals, as they are not classified under the "other individuals" category [7]. Group 3 - The article references specific regulations and guidelines that govern VAT payments, including the "Interim Regulations on Value-Added Tax" and notices from the Ministry of Finance and the State Administration of Taxation [9].