1. Property tax: it shall be paid according to 12% of rental income. (According to Article 4 of the Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax)
2. Business tax: calculated and paid at 5% of rental income. (According to the Provisional Regulations of the People's Republic of China on Business Tax).
3. Sichuan urban maintenance and construction tax, education surcharge and local education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (according to the applicable tax rates of 7%, 5% and 1% where the taxpayer is located) and the education surcharge rate is 3%. Sichuan local education surcharge is calculated and paid according to the actual business tax paid multiplied by the collection rate of 1%.
4. Personal income tax: if the income from property lease does not exceed 4,000 yuan each time, the 800 yuan will be deducted; If it exceeds 4,000 yuan, after deducting 20% of expenses, the balance is taxable income, and the tax rate is 20%. (According to Articles 3 and 6 of the Individual Income Tax Law of People's Republic of China (PRC) and Articles 8 and 21 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China)
5. Stamp duty: According to the real estate lease contract, stamp duty is levied at one thousandth of the lease amount. If the tax amount is less than 1 yuan, press 1 yuan for decal. (According to "Provisional Regulations on Stamp Duty in People's Republic of China (PRC)" and "Table of Stamp Duty Items and Rates")
Two, enterprise taxpayers to lease real estate to the lessee for business should pay the following taxes:
1. Property tax: it shall be paid according to 12% of rental income.
2. Business tax: calculated and paid at 5% of rental income.
3. Sichuan urban maintenance and construction tax, education surcharge and local education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (according to the applicable tax rates of 7%, 5% and 1% where the taxpayer is located) and the education surcharge rate is 3%. Sichuan local education surcharge is calculated and paid according to the actual business tax paid multiplied by the collection rate of 1%.
4. Corporate income tax: settled at the end of the year.
5. Stamp duty: According to the real estate lease contract, stamp duty is levied at one thousandth of the lease amount. If the tax amount is less than 1 yuan, press 1 yuan for decal. Third, the lessee's tax obligation is the contract stamp duty. According to the property lease contract, the decal is one thousandth of the lease amount. If the tax amount is less than 1 yuan, press 1 yuan for decal.