In 2017, the rent scale of the national housing rental market was approximately 1.3 trillion yuan, and by 2020, the rent scale of the national housing rental market has reached 2.2 trillion yuan.
Based on the average growth rate of domestic urbanization rate of 2%, the agency predicts that the size of the housing rental market will reach 10 trillion yuan in 2030, and the rental population will reach 260 million.
Taking a bite of such a big piece of cake can effectively supplement your financial income.
At present, the taxes included in the house rental tax include business tax, urban maintenance and construction tax, education surcharge, and real estate tax.
Among them, the business tax rate is 5% of the total rental income, and the starting point is 20,000 yuan.
The urban maintenance and construction tax rate is 7% of the actual business tax paid, but this varies by region. If the taxpayer is located in an urban area, the tax rate is 7%; if the taxpayer is located in a county or incorporated town, the tax rate is 5%;
If the taxpayer's location is not in a city, county or town, the tax rate is 1%.
The education fee surcharge is 3% of the actual business tax paid.
Property tax is 12% of total rental income.
The stamp duty is 0.1% of the total amount of the lease contract, but if it is less than 1 yuan, it will be deducted at 1 yuan.
The urban land use tax is calculated based on the area of the rental house multiplied by the applicable unit tax for the lot, and the local education surcharge is charged at 2% of the actual business tax paid.
Take the monthly rent of 5,000 yuan as an example to calculate the tax amount.
If it is rented by an individual, then you need to pay:
Business tax=5000*3%/2=75 yuan.
Urban construction tax=75*7%=5.25 yuan.
Education fee surcharge=75*3%=2.25 yuan.
Property tax=5000*4%=200 yuan.
The total is 282.5 yuan, accounting for 5.65% of the total income!
Calculated based on the national housing loan rental market size of 2.2 trillion yuan in 2020, it will be 124.3 billion yuan.
It doesn’t seem like much.
But this is tax income from leasing by natural persons.
If it is rented out in the name of a unit, the taxes that need to be paid will be higher.
Also take 5,000 yuan as an example to calculate the tax amount:
Business tax=5000*5%=250 yuan.
Urban construction tax=250*7%=17.5 yuan.
Education fee surcharge=250*3%=7.5 yuan.
Property tax=5000*12%=600 yuan.
The total is 875 yuan, accounting for 17.5%!
Calculated based on the 2.2 trillion housing rental scale in 2020, it is 385 billion yuan.
Don’t forget, this is still without calculating personal income tax.
The taxable amount of personal income tax is 10% of the taxable income. However, the taxable amount is divided into two situations. The main dividing point is whether the income per time/month exceeds 4,000 yuan.
If the income per time/month does not exceed 4,000 yuan (including 4,000 yuan), the taxable income is the amount of income per time/month minus the taxes and fees paid during the rental process of the house. The rent paid to the lessor shall be borne by the taxpayer.
The actual repair costs of the rental housing and the donation amount allowed to be deducted shall be reduced by 800 yuan.
If the monthly/monthly income is more than 4,000 yuan, the 800 yuan subtracted from the taxable income will be replaced by 20% of the income.
Let’s take 5,000 yuan as an example.
After deducting the deduction fee of 1,000 yuan, the 4,000 yuan meets the 20% tax standard, which means that an individual needs to pay 800 yuan.
Assuming that all the 2.2 trillion yuan is for personal rental, the country will still collect 352 billion yuan in taxes.
If it is a unit operation, the income tax will be higher.
It is estimated that the country will receive at least 500-600 billion yuan in tax revenue from the housing rental market.
The tax revenue of 500 to 600 billion yuan is already quite a lot and can effectively supplement fiscal revenue.
If combined with the property tax on commercial housing, there should be no problem with the relevant tax revenue reaching trillions, which can be used as a substitute for land transfer fees to a certain extent.
Of course, we won’t discuss property taxes or anything like that.
Even the housing rental market cannot fully collect taxes!
Because there are too many individual tenants, we can’t manage them.
But it will be different if a large group like [Chaoqun Group] formalizes and standardizes operations and replaces a large number of individual rentals in the past.
You can easily and fully receive your taxes.
This is very attractive to the above.
Especially.
[Chaoqun Group] Bring your own dry food and are willing to spend your own money to buy land and build public rental housing.
How much is the income from public rental housing?
No matter how you calculate this account, it will always be a loss.
It’s just a matter of big loss or small loss.
Judging from this situation, the possibility of a big loss is higher.
In his communication with the above, Wu Siyuan said that he has no urgent profit requirements for public rental housing. To put it bluntly, he allows this business to operate at a loss.
[Chaoqun Group] There are so many projects that make a lot of money, but losing a few dollars doesn’t matter!
Especially after [Ledimab] came out and [Cancer Care] was promoted globally, [Chaoqun Group], or in other words, Wu Siyuan no longer worries about funding.
In fact, [Chaoqun Group] did not have much financial pressure before.
But how can there be an explosion of cash flow after [Cancer Carefree] fully blooms!
[Apple], [Aramco], these large cash flow companies with high profits, can only be regarded as little brothers in front of [Cancer Care].
[Chaoqun Group], or Wu Siyuan’s current headache is how to spend these endless funds.
This is the trouble of happiness!
You can say.
Making money is no longer the top priority of [Chaoqun Group].
Spend money!
In the area of public rental housing, [Chaoqun Group]... It should be said that Wu Siyuan does not intend to monopolize the rental market to increase unit prices in order to recover costs as soon as possible.
It’s the same calculation as those grocery shopping apps.
In the early stage, I will spend money to kill the stragglers in the market, and then control the market. In this way, I can make a fuss about meat and vegetables. It’s not too much for me to add you 50 cents per kilogram of vegetables. My extra kilogram of meat will count.
It’s normal for you to pay only one dollar.
Like in the past, there were many gangsters, food tyrants, and meat tyrants in places.
You have to go through a lot of work to get vegetables and meat from them, which is a bit more expensive than other places.
It looks unremarkable.
In fact, if you add up a little, the benefits will be considerable.
Many Qiqiang brothers fought their way out of the vegetable market in this way and embarked on the path of "This is how bad guys are made".
A few years ago, there was capital entering the rental market.
They take over the property from the landlord, renovate it, and then put it on the market at a higher price.
Generally speaking, if a one-bedroom apartment with a living room that costs 1,000 yuan is renovated and put on the market, the price will be almost 2,000 yuan.
At present, they are only engaged in the relatively high-quality rental market.
If they were allowed to expand and occupy a certain market share, it would be different.
Prices in the entire rental market will rise.
In the end, those who lose their interests must be the terminal renters.
This is still a relatively normal business practice.
However, the benefits are really slow to take effect and the cost is high.
Capital is short-sighted and urgently needs to see profits.
Capital entering the rental market actually uses other tricks.
It is also because of these routines that they finally fell into disrepute and continued to explode.