1. Business tax: the tax basis for all rental income and out-of-the-money expenses for renting housing, the tax rate is 5%, and the tax rate for individuals renting residential housing at market price is 3%.
2. Urban maintenance and construction tax: the tax basis for the actual amount of business tax paid, the tax rate is 7%.
3. Education surcharge: the tax is based on the actual amount of business tax paid, and the tax rate is 3%.
4, property tax: tax basis for housing rental income, the tax rate of 12%, rental housing tax rate of 4%. If you sublease business premises (including real estate bureau property), you can sublease income minus the amount of rent paid for the tax basis, the tax rate is 12%.
5, personal income tax: the tax basis for housing rental income, rental of business premises with a levy rate of 3.3%, rental housing with a levy rate of 1.65%.
6. Stamp Duty: The tax is based on the total amount of rent in the signed rental contract, and the tax rate is one thousandth.
7. Urban land use tax: the basis for taxation is the actual land area of the rental housing, and the tax rate is the applicable tax standard for the location of the housing. Individuals renting out storefronts and housing for a monthly rent of less than 2,000 yuan can be exempted from business tax, urban maintenance and construction tax, and surcharge on education fees upon examination and approval by the competent tax authorities. Property tax, stamp duty, personal income tax and urban land use tax shall be paid according to the rental income obtained, and the tax rate is the same as that above 2,000 yuan. Specific news can pay attention to the official website to get first-hand authoritative information.