房屋出租税收规定-税务及发票法律援助-法律咨询免费平台-国际律师联盟

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问题	房屋出租税收规定
释义	律师分析：应纳税额为应纳税所得额×税率。个人出租住房，减按10%的税率征收个人所得税；个人出租非住房，按20%的税率征收个人所得税。【法律依据】：《关于个人出租房屋个人所得税征收管理有关事项的公告》第四条应纳税额的计算公式如下：应纳税额＝应纳税所得额×税率。个人出租住房，减按10%的税率征收个人所得税；个人出租非住房，按20%的税率征收个人所得税。
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