The lease term of the house does not have to be one year, but it can be agreed through consultation, but the agreed lease term shall not exceed 20 years. Upon the expiration of the lease term, the renewal period of the lease shall not exceed 20 years from the date of renewal, and the lease term exceeding 20 years shall be invalid.
What is the scope of personal income tax?
The collection scope of individual income tax includes:
1, income from wages and salaries, wages, salaries, bonuses, year-end salary increase, labor dividends, allowances, subsidies and other income related to employment or employment;
2. Income from remuneration for labor services refers to income obtained by individuals from providing services such as design, laboratory testing, testing, medical treatment, law, accounting, decoration, installation, drawing, consultation, lectures, painting and calligraphy, sculpture, translation, film and television, audio recording, peer review, video recording, performance, advertising, exhibition, performance and technical services;
3. The term "income from remuneration" refers to the income obtained by individuals from publishing their works in the form of books, newspapers and periodicals. Pay attention to the income obtained by individuals from providing copyright use rights, excluding royalties;
4. Income from royalties, income obtained by individuals from providing franchise rights such as patents, trademarks, copyrights and non-patented technologies;
5, operating income, including income from individual industrial and commercial households engaged in production and business activities; Investors of a sole proprietorship enterprise and individual partners of a partnership enterprise obtain income from the production and operation of a sole proprietorship enterprise or partnership enterprise registered in China; Income obtained by individuals engaged in paid service activities such as running schools, medical care and consulting according to law; Income obtained by individuals from contracting, leasing, subcontracting and subletting enterprises and institutions, and income obtained by individuals from other production and business activities;
6. Income from interest, dividends and bonuses, income from interest, dividends and bonuses obtained by individuals owning creditor's rights and equity;
7, property rental income, personal rental of real estate, machinery and equipment, travel and other property income;
8. Income from property transfer, income from personal transfer of securities, equity, partnership property share, real estate, machinery and equipment, vehicles, boats and other property;
9 accidental income, personal winning, winning, winning lottery and other accidental income.
I hope the above content can help you. Please consult a professional lawyer if you have any other questions.
Legal basis: Article 705th of the Civil Code of People's Republic of China (PRC).
The lease term shall not exceed twenty years. More than twenty years, the excess part is invalid. At the expiration of the lease term, the parties may renew the lease contract;
However, the agreed lease term shall not exceed twenty years from the date of renewal.
Article 707 of the Civil Code of People's Republic of China (PRC)
If the lease term exceeds six months, it shall be in written form. If the parties fail to determine the lease term in writing, it shall be regarded as an indefinite lease.