The tax law stipulates that renting a house is taxable. However, the lessor will not do it without profit. Since there is an agreement, it is agreed by both parties and must be implemented in accordance with the agreement.

Now that the registration certificate has been processed, is it necessary for Party B to pay the house lease tax and land use tax if it wants to handle its own invoice? This is not necessarily the case.

And how to calculate the house use tax and land use tax-the house use tax is 12% of the rent. The land use tax is calculated by the square, and generally the annual tax per square meter is 0.50 ~10.00 yuan in big cities; Medium-sized cities are 0.40 ~ 8.00 yuan; 0.30 ~ 6.00 yuan for small cities; County, towns, industrial and mining areas for 0.20 ~ 4.00 yuan.

Property tax, vehicle and vessel use tax and urban land use tax are collected annually and paid in installments.