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风险点一点房价居高不下,租赁市场异常红火,社会上出现了通过转租房屋赚取利润的现象。转租人往往认为自己支付了租金,房东也缴纳了有关税款,房屋转租获取的款项就不需再纳税。由于纳税主体不同,“二房东”的转租行为也需纳税。案例说一说老张从2007年起租了个店面,用来开杂货店。在与房东签租赁合同时双方商定,出租屋税费由老张每月支付租金时代办纳税事项。几年来,老张每月把房租打给房东后,都
The risk of a little high housing prices, the unusually prosperous rental market, the community appeared to earn profits through rented houses phenomenon. Sublets tend to think that they paid the rent, the landlord also paid the relevant taxes, sublet the housing to get the money no longer need to pay taxes. Due to the different taxpayers, the sublease of “two-landlord ” also needs to be taxed. The case said Mr. Zhang rented a storefront since 2007 to open a grocery store. When signing the lease contract with the landlord, the two parties agreed that the taxes and levies on the rental house should be paid by the local government when the rent is paid monthly. Over the past few years, Zhang hit the landlord every month after the rent, all