1, business tax. Pay 5% business tax according to rental income;
2. Property tax. Pay 12% property tax according to rental income;
3. Urban maintenance and construction tax. While paying the business tax, the city maintenance and construction tax shall be paid at the applicable tax rate according to the paid business tax. If the taxpayer is located in the urban area, the tax rate is 7%; Located in the county (county, municipal district), the tax rate is 5%; The location is not in the city. The tax rate of counties or towns (counties and municipal districts) is1%;
4. Stamp duty. When signing the contract, the decal is one thousandth of the lease amount contained in the written lease contract signed by both parties. The tax is less than one yuan, according to one yuan decal;
5. Land use tax. Land area * Applicable tax rate (off-site);
6. Personal income tax. If the enterprise rents out, the enterprise income tax shall be calculated and paid at 25% of the profit. Personal income tax shall be calculated at 2% of the rental amount if rented by individuals.
Legal basis: Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax.
Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.
The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).
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The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.
If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.
If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.