Legal subjectivity:

Real estate tax needs to be paid. Many people mistakenly believe that if they own their own house as their company's office space and there is no rental income, they can avoid taxes. The fact is just the opposite. The tax authorities can calculate and levy real estate tax based on the assessed price of the house, with an annual tax rate of 12%. The property taxes to be paid are even more. If the company pays rent, the tax implications are lower than if it does not. 1. The tax authorities only use rental income as the basis for calculating tax. Individuals who obtain rental income from renting out houses need to pay business tax, urban maintenance and construction tax, education surcharge, real estate tax, stamp duty and personal income tax. (1) Business tax First, business tax is calculated and paid on rental income according to the service industry tax category. The calculation formula is: monthly business tax payable = monthly rental income × applicable tax rate. If the property is rented for business use, the applicable tax rate is 5%; if the property is rented for residential use, the preferential tax rate of 3% applies. (2) Calculate and pay urban maintenance and construction tax based on the business tax amount. The calculation formula is: the amount of urban maintenance and construction tax payable = the actual amount of business tax paid If the individual's location is not in a city, county or town, the applicable tax rate is 1%. (3) The education surcharge is calculated and paid according to the business tax amount. The calculation formula is: Education fee surcharge payable = Actual amount of business tax paid × 3% (4) Real estate tax The amount of property tax is calculated and paid based on rental income. The calculation formula is: Monthly property tax payable = Monthly rental income × Applicable Tax rate: If the property is rented for business use, the applicable tax rate is 12%; if the property is rented for residential use, the preferential tax rate of 4% applies. (5) Stamp tax For a contract signed by an individual rental store, both parties (including the lessor and the lessee) who sign the contract also need to pay stamp tax according to the tax item of the property lease contract, and the applicable tax rate is 1‰. The calculation method is: Amount of stamp duty payable = monthly rental income After deducting the prescribed expense standards, it is the taxable income of an individual’s rental house. Individuals also need to pay personal income tax on this income based on property rental income, and a preferential tax rate of 10% applies. Your own location may have some preferential policies, and not all of the above taxes may be paid. 2. The rent payment must have a legal invoice issued by the tax bureau and can be deducted before tax. Therefore, if the profit at the end of the year is greater than the rent paid, you can pay 25% less income tax. However, if you want to pay rent, you should first check with the local tax bureau to see if there is a minimum or maximum limit. If any, the tax bureau has the right to levy taxes based on local housing rental prices. The law is objective:

1. Who will pay the property tax for renting an office? According to Article 2 of the "Provisional Regulations on Property Tax of the People's Republic of China and the State", property tax shall be paid by the property owner. If the property rights belong to the whole people, the payment shall be paid by the management unit. If the property rights are deeded, the deedee shall pay the amount. If the property owner or deedee is not located at the location of the property, or if the property rights are not determined and the lease dispute is not resolved, the property custodian or user shall pay. According to the above provisions, the renter is not the property owner and therefore does not need to pay property tax. If the property owner is not located where the property is located, the renter shall pay the property tax. 2. Who are the taxpayers of real estate tax? Real estate tax is a property tax levied on the property owner based on the taxable residual value or rental income of the house. Real estate tax is a property tax levied on property owners based on the taxable residual value or rental income of the property. The current real estate tax was levied after the second step of tax reform. On September 15, 1986, the State Council officially promulgated the "Interim Regulations on Real Estate Tax of the People's Republic of China and the State", which came into effect on October 1 of that year. Characteristics of real estate tax: 1. Real estate tax is an individual property tax in the property tax, and its tax targets are only houses; 2. The scope of collection is limited to commercial houses in cities and towns; 3. Taxation methods are stipulated according to the operation and use of houses. It is only levied on the residual tax value of the real estate, and for rented or sold houses, it is levied on the rental income. Real estate tax taxpayers Real estate tax taxpayers include: 1. If the property rights are owned by the state, the tax will be paid by the management unit; if the property rights are owned by collectives and individuals, collective units and individuals will pay taxes. 2. If the property rights are deeded, the deedee shall pay taxes. 3. If the property owner or deedee is not located where the house is located, the property custodian or user shall pay taxes. 4. If the property rights are not determined and the rental dispute is unresolved, the property custodian or user shall also pay taxes. 5. The problem of using other properties without rent. If tax-paying units and individuals use the properties of real estate management departments, tax-exempt units and tax-paying units without rent, the users shall pay property taxes on their behalf. If the office rented by the company is required to pay property tax, it must be registered and filed, which requires the parties to pay a certain amount of tax, which is the payment of property tax. The property tax payers stipulated in our country's laws include five types of persons. In the case of renting an office, the user is generally responsible for the property tax.