One, individuals seeking to rent a store to pay attention to what issues
1, rent payment standards: rent payment methods should be clearly defined, such as deposits, security deposits, rent payment cycle, etc., generally will pay a certain amount of security deposits, or included in the deposit, such as a deposit of one to pay three, deposit of three to pay three, etc..
2, breach of contract and liquidated damages: for breach of contract should be defined in detail, not because the store is small and ignored, liquidated damages must also be defined clearly, such as the provision of 20% of the total rent for the period of breach of contract, and so on.
3, the customer's ability to operate: if there are problems with future operations, causing disputes and rental losses, good to find a chain of brand-name merchants to ensure that their normal rental income.
4, the lease term: the lease period can not be too short, during the vacancy period is also a loss of rent, and market factors are not easy to grasp, good stability and long-term business, such as chain brands is good for 10 years and above, the requirements of a certain period of time after a reasonable increment.
5, rent-free period: the need to give customers a reasonable rent-free period for renovation, commissioning and trial operation. The line is 16 months, depending on the old and new different; compensation for losses: for business customers have violated the business or broken housing and so on, must provide for penalties, otherwise it is easy to produce a negative impact.
Two, individuals seeking to group stores need to pay what taxes
1, property tax: according to the "Chinese people **** and the State Property Tax Provisional Regulations" and other relevant provisions, store rental should pay property tax, which is what we usually say the lease tax. Article 4 provides that the property tax rate, calculated in accordance with the residual value of the property, the tax rate of 1.2%, calculated in accordance with the rental income of the property, the tax rate of 12%.
2. Stamp duty = rental income * 0.1%.
3. Individual income tax = rental income * 1% (not the same everywhere).
4. Urban maintenance and construction tax and surcharge: the actual amount of business tax paid multiplied by the rate of urban construction tax (7%, 5% and 1% depending on the location of the taxpayer) and surcharge rate of 3%.
5. Urban land use tax: levied according to the unit tax amount approved by the local competent tax authorities.
What should individuals pay attention to when seeking to rent a store? Before seeking to rent a store must be able to determine their own requirements, only after clear requirements to find a reasonable store. Individuals seeking to organize stores need to pay what taxes? In addition to the rent, the monthly tax is also part of the operating costs, intending to do business with people can pay close attention to.