Office rental deed tax?
1. Property tax: individual rents the house, based on the rental income of the house, and the tax rate is 12%. Personal rental housing, regardless of use, is subject to property tax at the rate of 4%. Stamp duty: Lease contracts signed by individuals for renting or renting houses are exempt from stamp duty. Individuals who rent non-housing shall pay stamp duty according to one thousandth of the real estate lease contract.
2. Urban land use tax: individual rental housing, regardless of use, shall be exempted from urban land use tax. Individuals renting non-housing need to pay urban land use tax according to the taxes applicable to the land grade. Taxable units and individuals who use the real estate of other units free of charge shall pay property tax according to the residual value of the real estate.
Three. Personal income tax: the rental income obtained by individuals renting houses should be based on? Income from property lease? Personal income tax is calculated and paid for the project, and the tax rate is 20%. If it is also approved, it will be levied at 65438+ 0.5% of the contract amount excluding tax. Under normal circumstances, the rental tax rate of individual houses (houses) is about 5.6%. Non-housing rental is about 10%.
What should I pay attention to when renting an office?
First, clear site selection requirements. Define the regional scope required by the company. Make clear the affordable price and whether the company's acceptable price includes receipt, property and heating. Define the annual (or monthly) lease budget. Understand the comprehensive requirements (bus, ring road), surrounding catering, shopping, colleges and universities (convenient for talent recruitment).
Second, lighting: mainly depends on the orientation and windows, whether it will meet the demand. Ventilation: Look at the density and power of the air conditioner. Housing quality: whether there are leaks, cracks and excessive formaldehyde. Surroundings: transportation, catering, etc. The surrounding environment.
Third, public facilities: elevators, toilets, etc. Property services: mainly rely on cleaning. Decoration: The decoration of the house directly determines the cost of decoration. The ideal situation is actually a blank room, so that circuits, air conditioners and partitions can be made from scratch to make things that conform to their own company style.
The above explanation is the deed tax for office rental. When you understand this problem, you should make a decision according to the local policy, because the fees are different in every place. At the same time, you also explained what to pay attention to when renting an office. I hope everyone can understand these precautions, because when renting an office, these precautions are all problems that need to be understood.