出租房收入的税收问题
在美国投资需要注意的法律问题系列
佛罗里达是外国人士的投资天堂。福布斯预测2018年最适宜的投资城市榜上第一名为佛州的奥兰多市，第三名是佛州的杰克森唯市。福布斯是根据就业增长率，人口增长率，房价增长率，房价可上涨空间等标准来做出预测的。外国人在佛州的投资很普遍的是出租用房。拥有出租房产时房东必须了解的一项是美国税收。
在美国，所有收入，包括出租房的租金收入，必须要向税务局申报。一般用收付实现的会计方法，因此当年的收入和抵扣都应在收入或支出的当年申报，因此如果有预付款应该有另作安排。
一般来说，若有由租客为使用出租房屋而支付的租金都是需申报的收入，包括共同管理部分，房东的保险，及其它租约里包含的费用。如果收到的租金部分是某种服务或者实物，而不是现金，那此类服务或者实物应计价后申报。比如，如果租客同意以粉刷房子而免去一个月房租，那房东应把这个月房租作为收入申报。
佛州没有个人所得税（公司税是5.5%），但是对于出租房产收入有6%的销售税，另外有些县可能另有附加的销售税。如果住宅出租时间超过6个月，销售税是免除的。但是如果住宅出租少于6个月，或者是商业出租，需要支付销售税。
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Florida Rental Taxes
Florida has many opportunities for a foreign investor. One of the more common investments is rental property. One thing a landlord must deal with is taxes.
All income, including rental income, must be reported on U.S. tax return. Most individuals use the cash method of accounting and therefore all rental income and deductions must be reported in the year of the funds were received or paid. Therefore special consideration should be made for any advanced rent or planned work for the property.
Typically all payments by a tenant for the right to use or occupy the leased premises are taxable as rent. This may include common area maintenance charges (CAM), payment of the landlord’s insurance, and other required lease payments. If property or services are received instead of money for the rent, the value of that property or service would need to be reported. For example, if the tenant agrees to paint the house in exchange of not paying a month’s worth of rent, the landlord would still need to include the rental income the landlord would have received on the landlord’s Federal tax return.
Florida does not have an income tax for individuals (it does have a corporate tax rate currently at 5.50%), however it does have a base sales tax of 6% for rental of property and many counties have a discretionary sales surtax. There is an exception for sales tax for residential leases that have terms more than six months. However, if the lease is a short term residential rental or for a commerce property, a sales tax will have to paid.