1. A positive answer

1. Business tax. If the monthly rental income is less than 21,111 yuan, it will be exempted from business tax. If the monthly rental income exceeds 21,111 yuan, it will be paid at the tax rate of 5% according to the service industry-leasing industry;

2. Personal income tax shall not exceed RMB 4,111 per income from property lease, and 811 yuan shall be deducted for more than RMB 4,111, and 21% of the expenses shall be deducted. The balance is taxable income, and personal income tax shall be paid at the rate of 11%;

3. Property tax is levied at 1.2% of rental income;

4. Stamp duty shall be paid at one thousandth of the lease amount, and if the tax amount is less than one yuan, it shall be calculated at one yuan.

II. Analysis details

The house rental tax is a lease management fee levied by the house rental management department according to the relevant laws and regulations and the entrustment of the tax department. Housing rental fees include business tax, property tax and personal income tax. Individuals purchase ordinary commercial housing, and the housing is the only house in the family. The apartment size of the purchased ordinary commodity house is below 91 square meters, and the deed tax is 1%. The apartment size is between 91 square meters and 144 square meters, and the tax rate is halved, that is, the actual tax rate is 2%, and the apartment size of the purchased house is above 144 square meters, and the deed tax rate is 4%.

third, what should I pay attention to when renting a facade room?

1. Before signing the contract, first of all, on the basis of making clear what the rented store is doing, understand the pre-license processing required for the opening of the store, such as the sewage discharge permit, catering business permit, hygiene permit, etc.;

2. The payment of fees, when and how to pay them need to be clearly agreed;

3. clearly stipulate whether the lessor agrees to the renovation of the store by the lessee, and whether the renovation drawings or plans need to be approved by the lessor. If there are special alterations and structures, it should be clearly stipulated, and the location of advertisements and store signs can also be clearly stipulated.