1. business tax: for the lease of machinery and equipment, the business tax shall be paid at the rate of 5% according to the current provisional regulations on business tax. 2. Urban construction tax is based on business tax and urban construction tax rate (urban construction tax rate: if the taxpayer is located in the urban area, the tax rate is 7%; Where the taxpayer is located in a county or town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is 1%. ) Calculate and pay 3. The education surcharge is calculated and paid at the business tax rate of 3%. 4. Enterprise income tax: final settlement of audit collection: enterprise income tax payable for approved collection = rental income * approved income rate * applicable tax rate. If it is an individual renting equipment, only personal income tax is paid, not corporate income tax. Personal income tax is in accordance with the current personal income tax law: if the income from property lease does not exceed 4,000 yuan each time, the fee will be deducted from 800 yuan; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income. The proportional tax rate is 20%. In the local tax agencies, the collection method is generally adopted, and the collection rate is about 1%-3%. Namely: personal income tax payable = rental income * collection rate.