What is the rental tax rate in Chengdu?

The value-added tax rate of real estate leasing services provided by ordinary taxpayers in the value-added tax housing leasing industry is 1 1%.

Notice of the Ministry of Finance State Taxation Administration of The People's Republic of China on Promoting the Pilot Work of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Implementation Measures for the Pilot Work of Changing Business Tax to VAT;

Article 15 VAT rate:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Article 16 The collection rate of value-added tax is 3% (for small-scale taxpayers), unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.

Special provisions:

Annex/KLOC-0 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36) on Relevant Matters Concerning the Pilot Project of Changing Business Tax to VAT;

(9) Real estate leasing services.

1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. Taxpayers who rent out the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located, shall, after paying taxes in advance at the place where the real estate is located, file tax returns with the competent tax authorities where the institution is located.

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3. If the general taxpayer leases 1, the real estate acquired after May 2065438 is not in the same county (city) as the place where the institution is located, it shall pay the tax in advance at the place where the real estate is located at the withholding rate of 3%, and then file a tax return with the competent tax authority where the institution is located.

4. Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

5. Taxable amount shall be calculated at the tax rate of 5% if other individuals rent acquired real estate (excluding housing).

6. For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.