2015年提前还清了出租房的银行贷款,至此每年房租收入从赔钱变为正收益,这就意味着要开始缴纳房租收入税了。

      最近花了点时间在网上学习,又特意跑了一趟税务局咨询,终于搞清楚并确定针对我家的具体情况,2016年的房租收入revenu foncière应该怎么申报合适。

 


法国房租收入revenu foncière的定义:所有法国境内的地产出租收入,都列为房租收入revenu foncière。(这里指不带家具出租的空房,如果带家具出租的地产有另外的税法规定,申报更为复杂,本文未涉及。)一般涉及到个人的就是公寓,别墅,商铺,仓库,车库,储藏室… … 等不动产出租。
      小结:房租是一种收入revenu ; 收到的房租需要纳税

房租收入revenu foncière的纳税额计算方式:共两种
实报制frais rèel:就是用收入减去实际成本后得到的净收入纳税。
        例:2015年房租收入总额为10 000欧;成本为6 000欧。纳税额则为10 000-6 000=4 000欧。4 000欧的纳税额汇总到2015年家庭总收入中缴纳个人所得税。
微型不动产征税制micro-foncière : 不管成本多少,按照房租收入总额的70%纳税。
        如上例:2015年房租收入总额为10 000欧,则10 000*70%=7 000欧。
7 000欧的纳税额汇总到2015年家庭总收入中缴纳个人所得税。

注:微型不动产征税制micro-foncière只能用于每个自然年度的房租总收入(不得扣除成本)低于1.5万欧元的情况。如果超过1.5万欧元,则必须且只能采用实报制frais rèel来申报。

房租收入申报流程
时间:每年连同个人所得税一同申报(一般为第二年的4月至7月间)。填写在个税申报表2042中的第四项revenus foncière中。
实报制Frais rèel :提交2042表时,还需要一同提交2044表来明示所有实际发生的费用(所有成本),同时也要保留所有成本的原始凭证以备税务局查询。
微型不动产征税制Micro-foncière :仅仅在2042表中填写收到的房租总金额即可(不允许减去成本),无需任何文件或者凭证。


选择最适合的纳税额计算方式
首先,要看年租金收入是否超过了1.5万欧元(这里指个人名下的所有地产出租收入的总和。如家里有2套房子在出租,则需要把两份房租加起来汇总。)
         例:从2015年6月起出租一处公寓,月租金1 300欧。
               则2015年的租金收入为:1300欧*7个月=9100欧。这时可以选择用实报制frais rèel,也可以选择用微型不动产征税制micro-foncière。
              同一套公寓,2016年持续出租的话,收入为1 300欧*12个月=15 600欧。这时只能用实报制frais rèel报税了。

其次,计算年成本是否超过了房租的30%。
如果成本低于30%,则用微型不动产征税制micro-foncière划算;如果高于30%,则用实报制frais rèel划算。

从微型不动产征税制micro-foncière转去实报制frais rèel:
在年租金收入为1.5万欧元/年以下时,可以随时选择使用实报制frais rèel,无需任何手续,只要在个人所得税申报表2042中填写相应数额,同时提交2044表即可。

从实报制frais rèel转回微型不动产征税制micro-foncière:
一旦采用过一次实报制frais rèel报税,则必须连续3年都用此方式报税。从第4年开始才可以转为微型不动产征税制micro-foncière。无需任何手续,直接在2042表中填写租金收入即可。
当然,如果年收入超过1.5万欧元,则没有持续3年的要求,在当年必须使用实报制frais rèel报税。

我家的个案分析:
1,   2016年房租总收入预计为1.5万欧以下;
2,已经连续4年采用实报制frais rèel报税;
3,2016年出租房管理成本预计低于房租收入revenu foncière的30%。

最终决定,使用微型不动产征税制micro-foncière来申报2016年的房租收入。同时,出租房维修方面发票都不再需要特意写我的名字和出租房的地址以备税务局审查了。

本文由巴黎宝石花原创,欢迎分享此文,转载请保留出处!

 

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