The tax rates vary from place to place, and it also involves tax issues. Please refer to the following.

does personal taxi income involve taxes?

1. The tax rate for issuing lease invoices varies from place to place. Generally, the monthly rent is more than 5, yuan, and the comprehensive tax rate is about 9.7%. For those below 5, yuan, the comprehensive tax rate is about 4.1. ?

second, the tax involved in the rental income?

1. business tax:?

Pay business tax at 5% of the rental income, and the monthly rental income is less than 1,-5, yuan (which varies from place to place). 2. city maintenance construction tax:?

based on the business tax paid. If the taxpayer is located in the urban area, the tax rate is 7%; Located in the county town (county, municipal town), the tax rate is 5%; The tax rate is 1% if the location is not in the urban area, county or town (county or municipal town).

3. Additional education fee:?

based on the business tax paid, the tax rate is 3%.

4. Stamp duty:?

the decal shall be one thousandth of the lease amount contained in the written lease contract concluded by both parties. If the tax amount is less than one yuan, it shall be affixed with one yuan.

5. Personal income tax:?

the monthly rental income is 4? yuan or less, personal income tax shall be calculated and paid according to the taxable income after deducting 8 yuan fees from monthly rental income; The monthly rental income is 4? yuan or more, personal income tax shall be calculated and paid according to the monthly rental income MINUS 2% of taxable income. Extended information:

According to the Notice of Caishui [216] No.36 on Comprehensively Pushing Forward the Pilot Project of Changing Business Tax to Value-added Tax:

If it is a general taxpayer of value-added tax, car rental with drivers belongs to the "transportation industry", 11% value-added tax will be levied.

car rental without a driver belongs to "tangible movable property rental service", and the VAT rate is 17%.

the notice of the Ministry of finance and State Taxation Administration of The People's Republic of China on the pilot tax policy of changing the business tax of transportation industry and some modern service industries to value-added tax in China (caishui [213] No.37) stipulates that

the transportation industry and some modern service industries-tangible movable property leasing services are all within the scope of the reform.

according to the notice of the Ministry of finance in State Taxation Administration of The People's Republic of China on the pilot tax policy of changing the business tax of transportation industry and some modern service industries into value-added tax in China,

companies renting cars from individuals belong to the scope of "tangible movable property leasing". Under normal circumstances, the general taxpayers of value-added tax (the sales of taxable services reach 5 million yuan/year, and the original general taxpayers of value-added tax) lease tangible movable property, and the tax rate is 17%, but individuals and small taxpayers are subject to the tax rate.

Therefore, the company rents a car from an individual, and the individual obtains rental income and pays VAT at the rate of 3%. Individuals who go to the tax bureau to issue invoices can only issue special VAT invoices with a collection rate of 3%. After being certified, this special VAT invoice can be deducted according to the tax amount indicated on the invoice face. Source of reference:

Baidu Encyclopedia-car rental

Baidu Encyclopedia-tax.