问题已解决
老師,問一下根據(jù)房租租賃合同,交房產(chǎn)稅時(shí)租賃超過9600元的個(gè)稅是怎么計(jì)算的
![](https://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
![](/wenda/_nuxt/img/iconWarn.60bd4fe.jpg)
![](https://pic1.acc5.cn/009/79/21/14_avatar_middle.jpg?t=1713921912)
藍(lán)小天老師
金牌答疑老师
职称:中級(jí)會(huì)計(jì)師,初級(jí)會(huì)計(jì)師,注冊(cè)會(huì)計(jì)師,高級(jí)會(huì)計(jì)師,稅務(wù)師,經(jīng)濟(jì)師,審計(jì)師
根據(jù)房租租賃合同,對(duì)于個(gè)人出租住房取得的所得,減按10%的稅率征收個(gè)人所得稅。如果租金超過9600元,個(gè)稅的計(jì)算方法如下:
?
9600*(1-20%)*10%=768
2024 05/15 11:39
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 05/15 11:43
這個(gè)是按照租賃12000交的,稅務(wù)局交出來個(gè)稅是207.28元,這個(gè)是怎么算出來的
FAILED
![](https://pic1.acc5.cn/009/79/21/14_avatar_middle.jpg?t=1713921912)
藍(lán)小天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 05/15 11:50
備注那里寫的是預(yù)收稅款,具體要看當(dāng)時(shí)稅務(wù)局的認(rèn)定
![](http://member.chinaacc.com/homes/resources/images/home/avatar/9.jpg)
84784949 ![](/wenda/_nuxt/img/reply1.d92ea43.png)
![](/wenda/_nuxt/img/reply1.d92ea43.png)
2024 05/15 11:51
一般這種是按照12000的租金價(jià)稅分離后-9600算的嗎
![](https://pic1.acc5.cn/009/79/21/14_avatar_middle.jpg?t=1713921912)
藍(lán)小天老師 ![](/wenda/_nuxt/img/reply2.28c7604.png)
![](/wenda/_nuxt/img/reply2.28c7604.png)
2024 05/15 11:57
是的哦,按照80%來計(jì)算的
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