欢迎扫描下方二维码关注： ◈ 个税App提示"住房贷款可能已结清或为非首套"，怎么办？ ◈ 企业购买的二手房该如何折旧？ ◈ 两公司之间书立租房合同，双方都要缴纳印花税吗？ ◈ 以个人名义出租的房子，按季度收取租金21000元需要缴纳增值税吗？ 编者按 毕业季来临,租房需求火爆。作为房东依法履行纳税义 务责无旁贷。房租收入该如何计税? 增值税、个人所得 税、房产税又有哪些具体规定和优惠政策?一图让你轻 松掌握房租收入计税要点,合规纳税不迷茫! 增值税及附加 01 具体内容 个人出租住房 按照5%的征收率减按1.5%计算应纳税额 个人出租非住房, 按照5%的征收率计算应纳税额。 个人采取一次性收取租金形式出租不动产取得的租 金收入,可在对应的租赁期内平均分摊,分摊后月 租金收入未超过10万元的，免征增值税。 来源：新疆税务 推荐阅读 来源 新疆税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 城 ...

刚看了一个视频，视频里给出的一线城市房子租售比现在是1.5%到2%左右的幅度，如果单 纯按照租售比4%来算，一线城市的房价还要打五折到四折的幅度。 我又用AI查了下外国的租售比，日本东京：大约5%到6.9%左右。这表示在日本东京投资房 产，根据不同的计算方法和时间点，年租金收入占房产价值的比例可能在这个范围内。 美国纽约：大约6%左右。 美国洛杉矶：大约4%左右。 英国伦敦：大约5%左右。 那我们一线城市的房子租售比能例外吗？ 又或者说也许未来租金上涨，房价不跌，来达到这个租售比？ 骆驼1978 有啥不可能的？就以深圳为例。 2007年之前，租金年收益7%左右，房贷利率6.5%； 2014年，租金年收益4%左右，房贷利率5%； 2018年，租金年收益2.5%左右，房贷利率4.5%； 2021年，租金年收益1.0%左右，房贷利率5.5%；（泡沫顶峰） 2025年，租金年收益1.5%左右，房贷利率3.5%； 从2004年之后房价就开始快速上涨，2006年时已经比2004年涨了40%，看着房价涨得太快 我家借钱下手买了，时机还挺合适，2007年一年房价就涨了超过100%，后来的四万亿又是 一波大涨，就是几年的时间， ...

Core Viewpoint - The article discusses the regulations and procedures related to property tax and urban land use tax in China, particularly focusing on the tax rates, calculation methods, and obligations for taxpayers [2][3][4]. Property Tax Regulations - Property tax is levied in urban areas, county towns, administrative towns, and industrial and mining areas [2]. - The tax rate for property tax is set at 1.2% based on the remaining value of the property after a deduction of 10% to 30% from the original value [2][3]. - In Shanxi Province, the deduction standard for property tax has been unified to 80% [3]. Tax Calculation - The formula for calculating the taxable amount is: Taxable Amount = Original Property Value * (1 - Deduction Rate) * 1.2% [3]. - Tax obligations arise from the month following the delivery of new properties or the transfer of ownership for existing properties [4][5][6]. Taxpayer Obligations - Taxpayers must pay property tax starting from the month after the property is delivered for rental or use [5]. - For self-built properties, tax is due from the month following completion [6]. - If a taxpayer entrusts a construction company, tax is due from the month after acceptance [7]. Tax Payment Schedule - Property tax is collected annually and can be paid in installments, with specific deadlines set by local governments [8][10]. - In Shanxi Province, property tax payments are divided into two halves, with the first half due by the end of June and the second half by the end of December [10]. Tax Collection Authority - Property tax is collected by the tax authority in the location of the property [11]. - Taxpayers with properties in different locations must pay taxes separately to the respective local tax authorities [11][27]. Urban Land Use Tax - Urban land use tax is calculated based on the actual area of land occupied, with rates determined by local governments [21]. - Tax obligations for urban land use tax begin from the month following the approval of land acquisition [22][23]. Reference Policies - The article references several regulations, including the "Interim Regulations on Property Tax" and the "Interim Regulations on Urban Land Use Tax" [13][29].

Core Viewpoint - The "housing sell-off wave" in 2023 indicates a significant market shift, driven by declining property prices, shrinking demand, and impending property tax implementation, suggesting a deep adjustment period for the Chinese real estate market [1][3][7]. Group 1: Market Dynamics - From January to June 2023, the listing volume of second-hand houses surged in 13 key cities, with Shanghai, Chengdu, and Chongqing leading at 180,000, 200,000, and 220,000 listings respectively [1]. - The price decline in the housing market has shaken investor confidence, with 91% of 100 key cities reporting a drop in second-hand housing prices [1][3]. - The sell-off is exacerbated by a significant reduction in market demand due to the pandemic's impact on income and employment, leading to an imbalance between supply and demand [3][6]. Group 2: Seller Profiles - First-time buyers who followed market trends without considering their financial capacity are now forced to sell their properties to alleviate mortgage burdens [4]. - Middle-class individuals owning multiple properties are selling off excess assets to mitigate financial risks amid falling prices and reduced income [6]. - Speculative investors, facing liquidity issues due to the pandemic, are compelled to sell properties to avoid debt crises and exit the market [6]. Group 3: Future Implications - The ongoing sell-off is a signal of a deeper transformation in the real estate market, indicating a shift towards more rational market behavior and a focus on genuine housing demand rather than speculative investments [7].

Core Viewpoint - The housing market in 70 major cities shows a stagnant trend in prices, with a recent 10 basis point reduction in the five-year LPR mortgage rate from 3.6% to 3.5%, which may lower the cost of home buying but has not significantly increased buyer confidence [1][4][5]. Group 1: Housing Price Trends - In first-tier cities like Beijing, Shanghai, Guangzhou, and Shenzhen, there are mixed results with Shanghai seeing a 0.5% increase and Guangzhou a 0.2% decrease, indicating a potential stabilization in housing prices [5][10]. - The overall trend in major cities shows both increases and decreases in housing prices, but the rate of decline is narrowing while the rate of increase is expanding, suggesting a possible stabilization [5][9]. Group 2: Buyer Sentiment and Economic Factors - A significant portion of surveyed users expressed uncertainty about purchasing homes, with many stating that changes in mortgage rates do not affect their decisions, indicating a saturated market and declining demand for first-time buyers [4][9]. - The disposable income growth rate for urban residents has decreased from 8.9% in 2019 to 4.5% in 2024, with 28% of households having a mortgage-to-income ratio exceeding 50%, contributing to cautious buyer sentiment [4][5]. Group 3: Future Market Predictions - Predictions suggest that first-tier cities may see stable or rising prices due to strong economic fundamentals and population attraction, while second-tier cities will experience significant price differentiation based on economic strength and population trends [10][11]. - Third and fourth-tier cities are expected to continue adjusting downward in prices, although the reduction in mortgage rates may mitigate the extent of these declines [10][11].

欢迎扫描下方二维码关注： 一、企业外购厂房，暂未办理产权登记，企业一直正常经营，是否需要缴纳房产税？ 答： 房产税以在 征税范围 （城市、县城、建制镇和工矿区）内的房屋产权所有人为纳税人 。其中： 六、 发票额度调整申请进度如何查询？ 答：纳税人购置新建商品房，自房屋交付使用之次月起，缴纳房产税；纳税人购置存量房，自办理房屋权属转移、变更登记手续，房地产 权属登记机关签发房屋权属证书之次月起，缴纳房产税。 三、企业出租厂房并收取租金，房产税如何计算缴纳？ 答：从租计征方式的，以房产租金收入为房产税的计税依据。其公式为： （一）产权属国家所有的，由经营管理单位纳税；产权属集体和个人所有的，由集体单位和个人纳税。 （二）产权出典的，由 承典人 纳税。 （三）产权所有人、承典人不在房屋所在地的， 由房产代管人或者使用人纳税 。 （四）产权未确定及租典纠纷未解决的，由房产代管人或者使用人纳税。 （五）无租使用其他房产的问题。 纳税单位和个人无租使用房产管理部门、免税单位及纳税单位的房产， 应由使用人代为缴纳房产税。 （六） 产权属于集体所有制的，由实际使用人纳税。 应纳税额=不含增值税的租金收入x12% 四、数电票纳 ...

欢迎扫描下方二维码关注： (09). 一问一答丨农产品流通环节有关税收优惠政策 (08). 一问一答丨高校学生公寓房产税、印花税有关税收优惠政策 (07). 一问一答丨增值税小规模纳税人涉税热点问题汇总 (06). 一问一答丨保障性住房有关税收优惠政策 (05). 一问一答︱关于近期多项个人所得税优惠政策 (04). 一问一答丨老师您辛苦了，个税礼包送来啦 往期链接 (50). 一问一答 | 国际儿童节 税惠伴成长 (49). 一问一答 | 粽香端午 税惠相伴 (48). 一问一答丨高新技术企业相关税收政策 (47). 一问一答 | 资源综合利用增值税及企业所得税相关政策 (46). 一问一答丨企业所得税税前扣除凭证 (45). 一问一答 | 个人所得税热点问题 (44). 一问一答丨@各行各业劳动者 查收您的专属税收优惠 (43). 一问一答丨物流企业大宗商品仓储设施用地城镇土地使用税优惠政策 (42). 一问一答 | 建筑业小规模纳税人跨区域涉税事项 (41). 一问一答丨社区家庭服务相关税惠政策热点问题 (40). 一问一答丨小型微利企业所得税汇算清缴 (39). 一问一答 | 个体工商户所得税优惠政策 ...

图片 申税小微，我公司 房屋上个月 出租 了 ， 我该怎么修改房产税的 采集信息 呢？ 若纳税人发生房屋用途改变，涉及从价计征与从租计征方式的添加或转换可以 在电子税务局上操作哦，一起来看看吧！ 图片 欢迎扫描下方二维码关注： 基本信息页面保存完毕后点击【下一步】，进入应税明细信息界面，如无需修改基 本信息，也可直接点击税源后方的【应税明细】进入，点击需修改时间段后方的【变 更】。 4 | 贸要办税 | 请输入关键词 | 最近使用: 财产和行为秘… | | | --- | --- | --- | --- | | 给合信息授业 | | | | | 发型使用 | 增值税及用20股(购)申报 | | | | 脱费申报及维纳 | 清值税及用加段图单报〔一般纳税人选用〕 航空运输会业年度清算单场 | 增值税及时20程量中场（小股股的税人） 题油天然气增值税申报 | 加值税及射加股價預值申报 | | 叶保查费 | 企业所得税申报 | | | | 证明开具 | 展民企业《查班证政》立业所得较年度即组 | 展民企业(株式征收) 企业所得税年度即经 | 展民企业(查展征收)企业所得权 | | 其他事项申请 | 展贸企业(税靠证 ...

欢迎扫描下方二维码关注： 校审丨一休、华正菊 审核丨王博 来源 陕西税务 欢迎扫描下方二维码关注： 温馨提醒：蓝色柳林财税室为非官方平台，是由编者以学习笔记形式建立的平台，所有笔记写作记录的文章及转发的法律法规仅供读者学习 参考之用，并非实际办税费的标准，欢迎交流学习，共同分享学习经验成果。文章版权归原作者所有，如有不妥，请联系删除。 编辑 丨鲸鱼 ...

Core Insights - The Chinese real estate market is experiencing significant turmoil, with housing prices remaining stagnant or declining, indicating a prolonged downturn in the industry [1][7]. - There are contrasting views on the future trajectory of housing prices, with some hoping for a rebound similar to the U.S. market, while others fear a prolonged decline akin to Japan's experience [3][4][15]. Market Dynamics - The current decline in housing prices is fundamentally different from previous market fluctuations, suggesting a deeper structural issue rather than a temporary cycle [11]. - Many cities are witnessing a drop in housing prices, marking a potential turning point in the market [7]. - The high debt levels among residents and declining birth rates are internal factors that may further weaken market demand [11][15]. Historical Comparisons - The situation in China is compared to Japan's real estate bubble in the 1990s, where many households were trapped by high mortgages after a market crash [13][15]. - Unlike Japan, the U.S. market saw a quicker recovery post-financial crisis, suggesting that China may have a better chance of avoiding a severe downturn due to its centralized government control [16][17]. Government Policies - The Chinese government is implementing a dual-track system of commodity and affordable housing to alleviate market pressure and support living standards [20]. - The gradual approach to property tax reform in China aims to mitigate risks without triggering a systemic collapse, contrasting with Japan's abrupt tax increases during its market peak [22]. Regional Disparities - The real estate market in China is expected to exhibit significant regional differences, with first-tier cities and some strong second-tier cities likely to recover faster than weaker regions facing severe downward pressure [29][30]. - The potential for "ghost towns" in less attractive cities is a concern, with some areas already experiencing extremely low housing prices [30]. Future Outlook - The duration of the current market adjustment remains uncertain, with scenarios ranging from a two to three-year decline similar to the U.S. to a prolonged fifteen-year downturn like Japan's [30][32]. - The era of easy profits from real estate investments is over, necessitating a shift in strategies for investors and homebuyers alike [32].