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问题
房屋租金增值税税率是多少
释义
房屋租赁涉及的个人所得税、房产税、土地使用税,也可合并计算,针对个人出租住宅、非住宅,企业事业单位出租房屋等情况,分不同综合税率。具体如下:
1、对于企事业单位出租房屋,若租给个人用于居住的住房,按月租金收入的9.7%征收;
2、出租非住房的,按13.7%征收;
3、对房地产中介机构提供住房租赁经纪代理服务,适用6%的增值税税率。
【本文关联的相关法律依据】
《中华人民共和国民法典》
第七百零三条 租赁合同是出租人将租赁物交付承租人使用、收益,承租人支付租金的合同。
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