Business tax provisions, property tax provisions, additional tax provisions, and legal provisions

The latest provisions on store rental taxes and fees:

1. Business tax provisions. According to the latest regulations on rental taxes and fees for shops, 5% business tax is generally paid according to rental income; Pay the city maintenance tax at 7% of the business tax, and pay an additional fee at 3% of the business tax; Local surcharge 2% (this may vary from place to place).

2. Property tax regulations. Generally, the property tax of 12% is paid according to the rental income; Pay one thousandth of the stamp duty according to the amount of rent recorded in the house lease contract, and according to the current property tax regulations, the property tax will be levied at 12% of the rental income when the house is rented; At the same time, the rental income belongs to business tax taxable income, and the business tax is paid at 5%.

3. Additional tax provisions. Additional taxes on business tax include urban construction tax, fee surcharge and local surcharge. According to the current urban maintenance and construction tax law, if the taxpayer is located in the urban area, the tax rate is 7%.

4, the law. According to the State Council Order No.448 "Decision of the State Council on Amending the Interim Provisions on the Additional Collection of Fees": Since October 1, 2115, the additional collection of fees is based on the tax amount actually paid by various units and individuals, and the additional collection rate is 3%, which is paid at the same time as the tax, business tax and consumption tax respectively.

If you want to rent a restaurant pavement, don't worry, read more and ask more questions. You'd better go to the urban management office and the street office to ask if the pavement can be used for catering, especially for novices who want to do catering. At present, catering is not allowed under residential buildings in Chengdu. What you see is still open.