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Shanghai rental owners to charge VAT on rent 30,000 or less may be exempted
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According to the Shanghai government website message, the IRS has been developed and implemented in Shanghai "personal rent real property on behalf of a VAT invoice management (tentative)." Way to show that Shanghai rental owners should pay VAT,Nike, the monthly rent of 30,000 or less can enjoy enjoy preferential policies for small and micro enterprises are exempted from VAT.
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May 1 this year, the Ministry of Finance, State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed. According to regulations, rental of other personal property,ferrari occhiali da vista, real property should be the local competent tax authorities to declare taxes, and the tax authorities for the location of the real estate on behalf of a VAT invoice.
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Shanghai combined with the actual situation of the development of this city "approach" (Trial), for information and open areas, the development of votes shall be provided on behalf of open audit requirements departments, commissioned tax collector point management requirements such matters clear.
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"Measures" which clearly belong to the individual rental real estate.
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Personal refers only to other individuals except individual businesses. Acquire real estate, including the purchase of real estate directly accept donations, debt bondage and other forms of self made.
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"Measures" shows that owners rent should have been paid as: tax payable = tax sales & divide; (1 + 5%) & times; 1.5%
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That is, individual owners rent, according to the 5% tax rate, the reduced rate of 1.5% in calculating the tax payable. For example some people rent housing,non classé, get a monthly rental income of $ 80,000 payable monthly VAT: 8 & divide; (1 + 5%) & times; 1.5% = 0.11 million.
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"Procedures" also stipulates that the monthly rental income of the individual rental of immovable property totaling no more than 30,000 yuan can enjoy preferential policies for small and micro enterprises are exempted from VAT; take the form of pre-payment, pre-payment can be divided equally among the lease term,gazelle adidas, monthly rental income assessed after a total of no more than 30,000 yuan can enjoy preferential policies for small and micro enterprises are exempted from VAT.
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Individual rental of real estate on behalf of a VAT invoice management (tentative)
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First under the "State Administration of Taxation on the comprehensive business tax reform VAT pilot pushed notice" (Cai Shui [2016] No. 36), "the State Administration of Taxation on Issuing  notice "(State administration of taxation announcement No. 16, 2016)," the State administration of taxation on the comprehensive business tax reform VAT pilot pushed on tax collection and management issues notice "(State administration of taxation announcement No. 23, 2016 ) and the relevant provisions of the current VAT,hogan interactive, combined with the actual city,louboutin paris, the development of this approach.
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The second individual operating leases its rental real property acquired (hereinafter referred to as Private rental), application of this approach.
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Personal refers only to other individuals except individual businesses.
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Acquire real estate, including the purchase of real estate directly accept donations, debt bondage and other forms of self made.
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Article rentals by owners calculate tax payable according to the following formula:
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Tax payable = tax sales & divide; (1 + 5%) & times,occhiali da sole marc by marc jacobs; 1.5%
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Article by owners Rental, before the location of real estate commission levied point apply a VAT invoice, commissioned tax collector can not point a VAT invoice, rental of real estate before the local competent tax authorities to apply on behalf of the open.
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Lessee is an individual,nike free powerlines, Lessor shall not apply for a VAT invoice.
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Principal point is levied by the tax authorities and the commission entrusted collection agreement entered into the unit.
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Article monthly rental income individual rental of immovable property totaling no more than 30,porsche design occhiali da sole,000 yuan can enjoy preferential policies for small and micro enterprises are exempted from VAT; take the form of pre-payment,air max 95, pre-payment can be split evenly over the lease term, the apportionment Total monthly rental income does not exceed $ 30,hogan junior,000, can enjoy the preferential policies for small and micro enterprises are exempted from VAT.
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Small businesses enjoy preferential rental income exempt from VAT shall not apply for a VAT invoice.
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Article VI of individuals to acquire real property owners and rental income to the local competent tax authorities or a commissioned tax collector point apply a VAT invoice should provide the following materials:
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(A) "value-added tax invoice application form";
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(B) proof of ownership of real estate or real estate sale contract, sale of real estate and other real property can be a copy of proof of ownership (for the first time apply provided);
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Original (iii) identity documents and a copy of the lessor,louboutin sandales;
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(Iv) Private rental contract and a copy of the original (the first time you apply provided);
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(E) Lessor agent declared, should provide a written power of attorney and legal status of the agent a copy of proof;
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(Vi) the lessee is an individual, personal identity card; lessee for the unit,cappelli sconto, providing tax registration certificate or social credit registration certificate (three cards-one) copy (apply for the first time offer).
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Article behalf of a VAT invoice when the following requirements shall be reviewed,scarpe hogan, and relevant information should be required to register and record preservation.
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(A) whether the information is true, complete and comply with the requirements;
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(Ii) the location of the real estate belongs to the scope of this county;
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(Iii) apply invoiced drawee party name is consistent with the contract the lessee.
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Article VIII of value-added tax invoices remarks column should indicate the full address of real estate.
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Article IX commission levied point should meet the following regulatory requirements:
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(A) establish and invoicing management system, according to the provisions of value-added tax invoices;
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(B) should be specifically responsible recipients,ugg roxy tall bottes, keeping value-added tax invoices,nike huarache free 2012, VAT invoices in a timely manner and collar, with, record-keeping;
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(Iii) shall be in accordance with the regulatory requirements of VAT invoices VAT invoices custody and recipients,adidas zx flux, and should set up a dedicated safe (cabinet) keep invoices and tax control equipment, non-working time and the development of votes shall be deposited in special tax control equipment safe (cabinet);
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(Iv) each collection point should entrust required by tax authorities levied its establishment Private rental management accounting,hogan prezzi, timely and complete delivery of relevant information to the tax authorities.
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