At present, the business tax policy is still implemented for store leasing, and the business tax is paid at 5% for leasing. (Services listed in the Provisional Regulations on Business Tax)

1, business tax: rental income ×5% (business tax is exempted for individuals whose monthly rental income is less than 800).

2. Urban maintenance and construction tax: business tax ×7% (county is 5%)

3. Education surcharge: business tax ×3%

4. Local education surcharge: business tax ×2%

5. Stamp duty: rental income × 1‰

6. Property tax: rental income × 12% (individual house rent minus 4%).

If an individual rents a house, after deducting the above related taxes and fees, 20% personal income tax shall be paid, but the following items can be deducted:

DocumentNo. Guoshuihan (2002) 146 "Reply of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China on Several Business Issues of Individual Income Tax" stipulates that the following expenses shall be deducted in turn when calculating and paying individual income tax for the income from property rental obtained by individuals:

(1) Taxes and fees paid in the process of property leasing;

(2) The repair cost of the leased property actually paid by the taxpayer;

(3) The expense deduction standard stipulated in the tax law (if the income does not exceed 4,000 yuan each time, after deducting 800 yuan, if it exceeds 4,000 yuan, 20% will be deducted).