According to the tax policy, the leased site should pay business tax, personal income tax, urban land use tax, stamp duty, urban maintenance and construction tax, education surcharge and local education surcharge. The business tax rate is 5%, which is based on rental income. Urban maintenance and construction tax rates are 7% in urban areas, 5% in county towns, 0/%in cities and counties, 3% in surcharge for education and 2% in surcharge for local education, all based on business tax. Urban land use tax shall be paid in accordance with the prescribed land grade tax standard. Different places have different land grades in levy standard. Stamp duty shall be paid at one thousandth of the lease amount.

legal ground

Detailed rules for the implementation of the provisional regulations on value-added tax

Article 37 The scope of application of the VAT threshold is limited to individuals. The scope of the VAT threshold is as follows:

(a) sales of goods, monthly sales of 5000-20000 yuan;

(two) sales of taxable services, monthly sales of 5000-20000 yuan;

(3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.

skill

The above answer is only for the current information combined with my understanding of the law, please refer carefully!

If you still have questions about this issue, I suggest you sort out relevant information and communicate with professionals in detail.