一图了解房屋租赁印花税的那些事

Taxation on Lease Contracts - The taxable basis for lease contracts is the rental amount specified in the contract [3] - The tax rate is set at one-thousandth of the rental amount [3] - Tax obligations are established by the taxpayer upon the issuance of the taxable certificate [3] Exemptions from Stamp Duty - Both parties involved in the lease of residential properties can be exempt from stamp duty when signing the lease contract [5] - Specific policies provide exemptions for public rental housing and student apartments until December 31, 2025, and December 31, 2027, respectively [7] Tax Calculation Scenarios - If the lease amount is clearly defined in the contract, the enterprise must declare stamp duty based on the total amount at a rate of one-thousandth on the day the taxable certificate is issued [5] - In cases where multiple tax items are listed with separate amounts, the tax payable is calculated according to the applicable rates for each item [5] - If the lease amount is not specified, the taxpayer must declare the contract during the first tax declaration period and calculate the stamp duty based on the actual settlement amount in the subsequent period [5] Refund and Adjustment of Stamp Duty - Taxpayers can apply for a refund or offset of stamp duty if the amounts listed in the taxable contract differ from the actual settlement amounts [8]