In Zhengzhou, nowadays already had many people to take unused house property rental, become “ to feed hire ” gens. Want the taxes of pay to flee rental building, a lot of house-owner conclude an agreement with the illicit that rent a settle or live in a strange place when rent, emphasize earnings of the ” after hire is “ duty, with period avoid is rental income tax. But recently land tax office is checked to confidential hack taxation in, a lot of had signed “ to avoid the house-owner of duty agreement ” received a tax authority however " advice note of the imposition that urge capture " .
Citizen king gentleman encountered this trouble. After new residence of move to a better place or have a promotion of the beginning of the year, mr Wang hires former housing Li Mou. Both sides negotiates Mr Wang every months collection regards a building as 1000 yuan hire, administration fee of the other charge of electricity that be like water, property assume by oneself by Li Mou. Mr Wang is special still put forward, 1000 yuan belong to ” of “ pure hire, if the behavior that rent a house produces tax payment, assume by Li Mou, set clearly in the contract by imposition of Li Mou pay.
After the building is rental, li Mou did not declare dutiable goods to land tax section, land tax section is right house advocate Mr Wang was given out pay tax announcement. When Mr Wang receives imposition to urge capture requisition, still feel to subdue, think he already agreed with the other side when rental building imposition assumes a problem, the tax authority ought not to look for him to collect tax.
To this, explanation of land tax section is: It is duty to pay taxes is not transferred along with contract agreement. According to tax law, the building is rented just should be person of duty to pay taxes in order to rent, no matter how the contract agrees, mr Wang serves as rental square, it is the person of duty to pay taxes that tax law provides. 2 it is the contract that rent a house in about imposition by the agreement of tenant pay illegimate. The “ of Mr Wang and Li Mou agrees ” violated the regulation of tax law, basis " contract law " relevant provision, if contract provision collides with photograph of legal laws and regulations, do not get legal protection. Accordingly, the imposition that Mr Wang rents building place arises should be person of duty to pay taxes with its oneself, must on schedule according to the facts pay.