问题已解决
2019年1月,張先生將位于縣城的住房出租給某工業(yè)設(shè)計公司,出租協(xié)議約定:月租金為3500元,租期為一年,張先生收取租金時,應(yīng)向設(shè)計公司提供合法的票據(jù),在住房出租當(dāng)月張先生應(yīng)設(shè)計公司要求對住房進行了裝修并支付裝修費7000元,張先生在收取租金時,不知道應(yīng)如何提供合法票據(jù)。(不考慮相關(guān)稅收優(yōu)惠政策) 算個人所得稅時,可扣除稅費怎么算呢


你好同學(xué),請稍等下,馬上答復(fù)你
2022 10/24 12:00
清風(fēng)老師 

2022 10/24 12:01
需要去稅務(wù)機關(guān)代開租房發(fā)票,
清風(fēng)老師 

2022 10/24 12:07
如果出租的是住房稅率10%,租金每次不超4000可扣除800元,超4000可扣除20%,住房修繕費最多可扣800元

84784993 

2022 10/24 12:10
但是答案是這樣
應(yīng)納房產(chǎn)稅=3500×12÷(1+5%)×4%=1600(元)
應(yīng)納個人所得稅:
計算個人所得稅時,可扣除的每月繳納相關(guān)稅金=(60+1600+600)÷12=188.33(元)
應(yīng)納個人所得稅=(3500-188.33-800修繕費-800)×10%×8+(3500-188.33-600修繕費-800)×10%+(3500-188.33-800)×10%×3=1369.34+191.17+753.5=2314.01(元)。注意,個人出租不動產(chǎn)取得的月租金收入未超過10萬元的,免征增值稅。

84784993 

2022 10/24 12:11
我不太理解,算扣除的稅金這個,還有算個人所得稅為啥前8個月一算,1個月一算,3個月一算啥意思
清風(fēng)老師 

2022 10/24 12:37
他意思是把修繕費7000分月扣除,前八個月扣800后一個月扣600,最后沒有了,就不扣了

84784993 

2022 10/24 12:39
為啥這樣分月扣呢

84784993 

2022 10/24 12:39
還有算扣除稅費里的60和600分別咋算的
清風(fēng)老師 

2022 10/24 12:57
因為修繕費每次最多扣除800,所以要分月扣除
清風(fēng)老師 

2022 10/24 12:59
60和600因該是增值稅和附加稅吧,但我也不知道他怎么計算出來的

84784993 

2022 10/24 13:21
那正確的咋算
清風(fēng)老師 

2022 10/24 13:42
如果是住房出租的話,目前政策是月租金不到十萬免增值稅的
如果不享受這個優(yōu)惠,住房是3%的稅率減按1.5%,非住房是5%
如果按5%計算每月增值稅=3500/1.05*0.05=166.67元,附加稅=166.67*0.12=20元,
