(a) is a private rental housing, need to pay the following taxes:

(1) Property tax, which is 4% of the rent;

(2) Business tax, 5% of the rent;

(3) Personal income tax. If the rent does not exceed 4,000 yuan, it is10% of (rent paid -800 yuan); If the rent exceeds 4,000 yuan (including 4,000 yuan), it is10% of (paid rent tax ×( 1-20%));

(4) education surcharge, 3% of business tax;

(5) Urban maintenance and construction tax, with business tax levied at 1%;

(6) Stamp duty, 0.65438+ 0% of the rent;

(7) The rent management fee is 2% of the rent.

(two) enterprises should pay the following taxes and fees for renting houses:

(1) property tax, which is 12% of the rent and is paid annually;

(2) Business tax, 5% of the rent;

(3) education surcharge, which is 3% of business tax;

(4) Urban maintenance and construction tax, with business tax levied at 1%;

(5) Stamp duty, 0.65438+ 0% of the rent;

(6) The rent management fee is 2% of the rent;

(7) The lessor shall pay the land price at 6% of the rent for the house that is allocated or exempted from the land price by the administration.

(three) is an administrative, public institutions and organizations to rent the house, need to pay the following taxes:

(1) Property tax shall be paid at 1.2% of (original value of the property ×70%) every year;

(2) Business tax, 5% of the rent;

(3) The enterprise income tax is 15% (rent-tax paid-expenses);

(4) education surcharge, 3% of business tax;

(5) Urban maintenance and construction tax, with business tax levied at 1%;

(6) The stamp duty is 0.65438+ 0% of the rent.