1, pay 5% business tax according to the rental income; Pay city maintenance tax at 7% of business tax, and pay education surcharge at 3% of business tax;

2. Pay the property tax of 12% according to the rental income;

3. Pay 1/1000 stamp duty according to the amount of rent recorded in the house lease contract;

4. If the house rental is the main business (unit), the rental income will be profitable after deducting the costs, expenses and taxes (the taxes listed above). If the annual profit is less than 30,000, the enterprise income tax will be paid at the rate of 18%, and if the annual profit is 3 3- 10/00000 yuan, the enterprise income tax will be paid at the rate of 27%, and the annual profit will exceed. If the house rental is not the main business, the profits after deducting costs, expenses and taxes are recorded in the profits of other businesses, and the enterprise income tax is paid at the above tax rate.

Tax payment procedures

(a) to apply for general taxpayer procedures.

Apply. Taxpayers shall submit a written application report to the competent national tax authorities, and provide certificates of qualified tax payers, annual sales (business) and other relevant documents and materials. Branches shall also provide the relevant documents or copies of the head office and receive the Application Confirmation Form for VAT General Taxpayers in triplicate.

Taxpayers shall truthfully fill in the items listed in the Application Confirmation Form for General VAT Taxpayers item by item, and submit the Application Confirmation Form for General VAT Taxpayers to the competent national tax authorities for approval within 10 days. After the taxpayer submits the Application Confirmation Form for VAT General Taxpayer and the relevant documents and materials provided, it shall be audited by the competent national tax authorities and reported to the competent national tax authorities for approval, and the first page of the copy of the Tax Registration Certificate shall be stamped with the special chapter for confirmation of VAT General Taxpayer. Taxpayers shall obtain a copy of the tax registration certificate of general taxpayers from the competent national tax authorities within the prescribed time limit.

(2) Annual inspection of general taxpayers

General taxpayers must accurately calculate the input and output tax according to the requirements of the state tax authorities, provide tax information, pay the tax payable in full and on time, use special invoices for value-added tax according to law, and accept the annual qualification inspection and management of general taxpayers organized by the state tax authorities.

In any of the following circumstances, the general taxpayer shall make regular rectification according to the requirements of the state tax authorities, and shall not deduct the input tax within five months, and shall not receive and purchase special invoices:

(1) General taxpayers whose annual sales do not meet the prescribed standards and self-employed persons identified as general taxpayers have imperfect accounting or are unable to provide accurate tax payment information to the state tax authorities;

(2) Failing to purchase, issue and keep special VAT invoices according to the Provisions on the Use of Special VAT Invoices;

(3) serious tax arrears, failure to take active measures to pay taxes, and ineffective after repeated reminders by the state tax authorities.

General taxpayers have one of the following circumstances. Enterprises whose annual sales do not meet the prescribed standards and individual operators whose annual sales meet the prescribed standards will be disqualified as general taxpayers and handled as small-scale taxpayers. An enterprise whose annual sales reach the prescribed standards shall not deduct the input tax, and pay the tax according to the sales value-added tax rate, and shall not receive and purchase special invoices, and pay off the remaining special invoices:

(1) has illegal and criminal acts of falsely issuing special invoices;

(2) there are illegal and criminal acts of tax evasion and defrauding export tax rebates;

(3) General taxpayers whose annual sales do not meet the prescribed standards and self-employed persons identified as general taxpayers still cannot improve their accounting or provide accurate tax payment information to the state tax authorities after the prescribed time limit;

(4) Enterprises whose annual sales reach the prescribed standards and are recognized as general taxpayers have imperfect accounting or are unable to provide accurate tax payment information to the national tax authorities;

(5) There is no fixed place for production and business operation.