◎ Housing loans to others free of charge for its own business or to perform services to use, should nuclear class rental income.
IRS representation, according to the Income Tax Law Article 14, paragraph 1 Category 5, paragraph 4, of property by others for use, except by ascertaining system for free and non-execution of business or business to use, but should refer to local general rent, and calculate rental income and pay income tax.
For example, the jurisdiction of the taxpayer's own house A king will lend his brother B free agency jun enterprises, listed rental income reported by the tax authorities in accordance with the general local rent standard approved armor monarch lease income 128,903 yuan, and make up levy income tax, A monarch advocated owned housing is based on the brotherhood between brother free loan to use, so there is no signed lease, lease no actual facts and so on, apply for review. Text by the Council to the disputed houses have set up business membership, no longitudinal sides agreed to lease the fact that, should refer to local general rent, and calculate rental income, then rejected its application for review.
And further noted that individuals will lend their own houses free and others (refer to natural or legal persons other than spouses and immediate family members), and not for use as a business or perform services, as it is substantiated, is not required to calculate rental income but as for the execution of business or business use, not vertical rent collection, the collection authority will lease income class nuclear law, reminding people should be aware.
