住住房房租租赁赁企企业业 向向个个人人出出租租住住房房 住房租赁企业中的增值税一般纳税人向个人出租住房取得的全部出租收入，可以选择适用简易计税方法，按照5%的征收 率减按1.5%计算缴纳增值税，或适用一般计税方法计算缴纳增值税。 欢迎扫描下方二维码关注： 住房租赁企业中的增值税小规模纳税人向个人出租住房，按照5%的征收率减按1.5%计算缴纳增值税。 住房租赁企业向个人出租住房适用上述简易计税方法并进行预缴的，减按1.5%预征率预缴增值税。 温馨提示： 住房租赁企业，是指按规定向住房城乡建设部门进行开业报告或者备案的从事住房租赁经营业务的企业。 增值税一般纳税人出租2016年4月30日前取得的不动产，选择适用简易计税方法的，按照5%的征收率计算应纳税额；选 择适用一般计税方法的，按适用税率计算应纳税额，适用税率为9%。 出租2016年5月1日后取得的不动产，适用一般计税方法，按适用税率计算应纳税额，适用税率为9%。 增值税小规模纳税人出租不动产，按照5%的征收率计算缴纳应纳税额。 1.《财政部 税务总局 住房城乡建设部关于完善住房租赁有关税收政策的公告》（财政部 税务总局 住房城乡建设部公告 2021年第24号 ...

Group 1 - The article discusses tax policies supporting the housing rental market, specifically a 4% property tax rate for individuals renting out housing, regardless of its use, and exemption from urban land use tax [2] - It outlines a temporary tax reduction policy for small-scale VAT taxpayers, small and micro enterprises, and individual businesses, which will be in effect from January 1, 2023, to December 31, 2027, halving the resource tax (excluding water resource tax), urban maintenance and construction tax, property tax, urban land use tax, stamp duty (excluding securities transaction stamp duty), cultivated land occupation tax, education fee surcharge, and local education surcharge [2] - The article references the implementation details of the VAT regulations and the treatment of certain business activities as sales of goods, including the transfer of non-monetary assets and donations [7][8]

Group 1 - The article discusses the tax declaration periods for different types of taxpayers, specifically focusing on small-scale taxpayers and general VAT taxpayers [3][4] - For monthly declaring general VAT taxpayers, the remaining credit limit is calculated based on the unused amount from the previous month and the new monthly limit [3] - For quarterly declaring small-scale taxpayers, the credit limit is automatically restored at the beginning of each month during the non-declaration months [3] Group 2 - Example A illustrates a general VAT taxpayer's credit limit calculation before and after the tax declaration, showing a remaining limit of 50,000 yuan before and 170,000 yuan after the declaration [3] - Example B demonstrates a small-scale taxpayer's credit limit, where the limit is 30,000 yuan before the declaration and increases to 45,000 yuan after the declaration [4] Group 3 - The article provides a detailed process for natural persons to apply for VAT invoices through the electronic tax bureau, emphasizing the need for accurate information submission [9][10] - It outlines the necessary steps for filling out the application, including entering property and contract details, and uploading required documents [12][14] - The article also mentions the tax rates applicable to personal rental income, which is taxed at a rate of 4% for property tax [20]

欢迎扫描下方二维码关注： HETR 佳房租赁企业向个人出租住房 住房租赁企业中的增值税一般纳税人 向个人出租住房取得的全部出租收入,可 以选择适用简易计税方法,按照5%的征 收率减按1.5%计算缴纳增值税,或适用- 般计税方法计算缴纳增值税。 住房租赁企业中的增值税小规模纳税 人向个人出租住房,按照5%的征收率减 按1.5%计算缴纳增值税。 适用简易计税方法 按照5%的征收率减按1.5% 计算缴纳增值税 增值税 适用一般方法 股纳税人 计算缴纳增值税 按照5%的征收率减按 增值税 1.5%计算缴纳增值税 小规模纳税人 住房租赁企业 向个人出租住房 住房租赁企业向个人出租住房适用上 述 简 易 计 税 方 法 并 进 行 预 缴 的, 减 按 1.5%预征率预缴增值税。 非佳房租赁企业向个人出租住房 增值税一般纳税人出租2016年4月 30日前取得的不动产,选择适用简易计 税方法的,按照5%的征收率计算应纳税 额;选择适用一般计税方法的,按适用税 率计算应纳税额,适用税率为9%。 出租2016年5月1日后取得的不动产, 适用一般计税方法计税,不动产所在地与 机构所在地不在同一县(市、区)的,纳 税人应按照3%的 ...