As long as the property is rented, it must be taxed. But now the tax revenue is not perfect. Generally, only shops rent and collect taxes.

Specific tax items:

1, VAT (3% for small-scale taxpayers and 17% for general taxpayers)

2. Urban construction tax (VAT+business tax+consumption tax) * applicable tax rate, in which the applicable tax rate is 7% in the urban area where the taxpayer is located, 5% in counties, towns and large and medium-sized industrial and mining enterprises, and 1% in counties, towns and cities.

3. Additional tax on education expenses (VAT+business tax+consumption tax) *3%

4. Additional tax payable for local education (VAT+business tax+consumption tax) *2%

5. Tax amount for flood control and security (VAT+business tax+consumption tax) * 1%

6. Enterprise income tax (total profit *25%). The new income tax law stipulates that the statutory tax rate is 25%, which is the same for domestic and foreign-funded enterprises. The number of high-tech enterprises that need to be supported by the state is 15%, that of small-scale low-profit enterprises is 20%, and that of non-resident enterprises is 20%.

7. Stamp duty

8. Vehicle and vessel use tax.