Article 2 of the Individual Income Tax Law Income from the transfer of property. Individual income tax shall be paid. Article 3 royalty income, interest, dividend, bonus income, property rental income, property transfer income, incidental income and other income, applying the proportional tax rate, the tax rate is twenty percent. Article 9 of the Provisional Regulations on Deed Tax, taxpayers shall, within 10 days from the date of occurrence of the tax obligation, apply for a tax declaration to the deed tax collection authority in the place where the land or house is located, and pay the tax within the period approved by the deed tax collection authority.

Property tax is a kind of property tax levied on the owner of the property right of the house as the object of taxation, according to the taxable residual value of the house or the rental income as the basis of taxation.1,If the store is rented, that is to say, you don't have the property right and don't need to pay the tax.2,If the store is your own, then you have to differentiate between the use of the basis of taxation:,Self-use: the tax rate of 1.2%, to The taxable value of the property is used as the basis for tax calculation. The so-called taxable residual value refers to the balance of the original value of the property minus 10% to 30% of the value of wear and tear in accordance with the provisions of the tax law. Formula: Annual taxable amount = Original value of taxable property × (1 - deduction ratio) × 1.2%. The tax rate is 12%, with rental income as the basis for tax calculation.