For renting office, general VAT taxpayers who rent office will pay VAT at the rate of 1 1%, while non-general taxpayers will pay VAT at the rate of 5%, and special VAT tickets can be issued.

Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [2016] No.36): Appendix 2: Provisions on Relevant Matters in the Pilot Project of Changing Business Tax to VAT;

(9) Real estate leasing services.

1. Ordinary taxpayers can choose to rent out the real estate they acquired before April 30, 20 16 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. Taxpayers who rent out the real estate acquired before April 30, 2006, which is not in the same county (city) as the place where the institution is located, shall, after paying taxes in advance at the place where the real estate is located, file tax returns with the competent tax authorities where the institution is located.

2. Ordinary taxpayers of highway enterprises can choose to apply the simple tax calculation method, collect tolls for vehicles that started in expressway before the pilot, and calculate the tax payable at a reduced rate of 3%.

Expressway, which started construction before the pilot, refers to expressway, where the contract commencement date indicated on the relevant construction permit certificate is before 2065438+April 30, 2006.

3. If the general taxpayer leases 1, the real estate acquired after May 2065438 is not in the same county (city) as the place where the institution is located, it shall pay the tax in advance at the place where the real estate is located at the withholding rate of 3%, and then file a tax return with the competent tax authority where the institution is located.

4. Small-scale taxpayers renting real estate (excluding individual rental houses) shall calculate the tax payable at the rate of 5%. Taxpayers renting real estate that is not in the same county (city) as the institution shall pay taxes in advance at the place where the real estate is located according to the above-mentioned tax calculation method, and then file tax returns with the competent tax authorities where the institution is located.

5. Taxable amount shall be calculated at the tax rate of 5% if other individuals rent acquired real estate (excluding housing).

6. For individuals renting houses, the tax payable shall be calculated at the tax rate of 5% minus 1.5%.