2. Stamp duty. When handling the lease registration, both parties to the lease shall apply decals at one thousandth of the lease amount contained in the lease contract.
3. Business tax. Units and individuals shall pay business tax at 5% of rental income. Individuals whose monthly rental income is below 800 yuan are exempt from business tax.
4. Income tax. If the lessor is an enterprise, it shall pay enterprise income tax; If the lessor is an individual, it shall pay individual income tax.
5. Business tax is charged at 3% of the rent. Urban construction tax is charged at 7% of business tax. Education surcharge is charged at 3% of business tax.
6. The local education surcharge is charged at the business tax of 1%. Property tax is charged at 4% of the rent.
7. Personal income tax is charged according to the calculation formula [rent-(1+2+3+4+5)]-n×10%. When the monthly rent is below 4,000 yuan, N is 800 yuan; When the monthly rent is more than 4000 yuan, n is 20% of the rent.
8. Land use tax is charged at 2-8 yuan per square meter. Stamp duty is charged at 1% of the lease contract amount.
Extended data
1. Property tax: calculated and paid at 4% of rental income.
2. Business tax: calculated and paid by halving the tax rate of 3%.
3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (three tax rates of 7%, 5% and 1% are applicable according to the taxpayer's location), and the education surcharge rate is 3%.
4. Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, after deducting 20% expenses, the balance is taxable income.
5. Exemption from urban land use tax.
6. Exemption from stamp duty.
Baidu encyclopedia-house lease invoice