Legal subjectivity:

According to national tax laws, regulations and tax policies, units must proactively declare and pay taxes on their income from renting out houses. The main taxes involved are as follows: real estate tax, business tax, urban maintenance and construction tax, education surcharge, stamp tax, etc. Among them, if a corporate taxpayer rents out a commercial house, the full amount of tax must be calculated: 1. Real estate tax: Calculated and paid at 12% of the rental income. 2. Business tax: calculated and paid at 5% of rental income. 3. Urban maintenance and construction tax and education surcharge: calculated and paid based on the actual paid business tax multiplied by the corresponding tax rate. 4. Stamp duty: stamped at one thousandth of the lease amount according to the property lease contract. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied. If a corporate taxpayer rents a house for residence to an individual at market price, the following taxes should be paid: 1. Real estate tax: calculated and paid at 4% of the rental income (according to the provisions of Finance and Taxation [2008] No. 24). 2. Business tax: calculated and paid at 5% of rental income. 3. Urban maintenance and construction tax and education surcharge: calculated and paid based on the actual paid business tax multiplied by the corresponding tax rate. 4. Stamp duty: stamped at one thousandth of the lease amount according to the property lease contract. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied. It is worth noting that the deposit collected when an enterprise rents out a property is not an extra-price fee, and no business tax is paid when collecting it. If the overdue deposit is converted from "other payables" to "other business income", it will be incorporated into the operating income to calculate and pay business tax. The law is objective:

The property tax rate for house rental is divided into the following four situations (1) Individuals renting out non-housing (shops, office rooms, etc.) should pay the following property tax rate: Property tax: calculated and paid at 12% of rental income . (According to the provisions of Article 4 of the "Provisional Regulations of the People's Republic of China and the State on Real Estate Tax") (2) Individuals renting housing should pay the following real estate tax rates: According to Caishui [2008] No. 24 (for real estate tax, business tax, personal Income tax, urban land use tax, and stamp duty are subject to the following discounts respectively): Real estate tax: calculated and paid at 4% of rental income. (3) Corporate taxpayers who rent out properties to lessees for business operations shall pay the following property tax rates: Property tax: Calculated and paid at 12% of rental income. (4) Corporate taxpayers who rent housing to individuals for residence at market prices should pay the following property tax rates: Property tax: calculated and paid at 4% of rental income. (According to the provisions of Finance and Taxation [2008] No. 24 Document) Of course, in addition to paying property tax in accordance with the law, renting out a house must also pay business tax, stamp tax and personal income tax in accordance with the law. Individuals renting non-houses must pay the following taxes in accordance with the law: 1. Real estate Tax: Calculated and paid at 12% of rental income. (According to the provisions of Article 4 of the "Provisional Regulations of the People's Republic of China and the State on Property Tax") 2. Business tax: calculated and paid at 5% of the rental income. (According to the tax item and tax rate table of the "Provisional Regulations of the People's Republic of China on Business Tax") 3. Urban maintenance and construction tax and education surcharge: The actual paid business tax amount is multiplied by the urban construction tax rate (7%, 5% will apply depending on the taxpayer's location) %, 1%) and education surcharge rate of 3% are calculated and paid. 4. Personal income tax: Based on the income from property leasing, if the income does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance shall be taxable income Well, the tax rate is 20%. (Based on the provisions of Articles 3 and 6 of the "Individual Income Tax Law of the People's Republic of China" and Articles 8 and 21 of the "Implementation Regulations of the Individual Income Tax Law of the People's Republic of China") 5. Stamp duty: stamped at one thousandth of the lease amount as per the property lease contract. If the tax amount is less than 1 yuan, a decal of 1 yuan will be applied. (According to the "Interim Regulations of the People's Republic of China on Stamp Duty" and the Stamp Duty Tax Item and Rate Table) The above are the regulations on the rental property tax rate. You can determine the rental property tax according to your own circumstances.