The latest policies of the store rental tax are as follows:

1. The store rent is levied at the comprehensive tax rate of 12%. The calculation method is: monthly rent *1February * 12% =1annual tax payable;

2. The store is self-operated, and the calculation method is the original value of the property * 70% * 1.2% = 1 year payable property self-operated tax;

3. Shop partnerships (self-management) levy property self-management tax, and the calculation method is: original value of the property * 70% * 1.2% = 1 year payable property self-management tax;

4. Relatives and friends who rent or use shops for free at low prices will be charged according to the lot rent standard. The calculation method is: lot rent standard *1February * 12% =1annual tax payable.

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. On July 22nd, 20 10, at the seminar on local tax reform held by the Ministry of Finance, relevant persons said that the property tax pilot will be implemented in 20 12. However, in view of the difficulty of nationwide implementation, the pilot will start from individual cities. According to the data released by the National Bureau of Statistics, in 20 14, there were 749 million urban residents in China, with 33 square meters of housing per capita and an average price of 6,300 yuan/square meter of commercial housing. According to this estimate, urban housing is * * * 24.72 billion square meters, and the national housing value is 156.3 trillion yuan. Property tax is levied at the rate of 1%, and the property tax income *. Considering a certain exemption rate, real estate tax revenue will be further discounted, which is not enough to completely replace land income. According to the current downward trend of land revenue, by 20 17, land revenue will be reduced to about10.5 trillion yuan, equivalent to the total taxable property tax, and the land transfer income of many local governments will be reduced earlier than the taxable property tax income.

According to the nature of the store and the service life of the store, the rental tax of the store is also related to the operating income of the store. Because the store belongs to the business premises and can be profitable, it is necessary to calculate its business tax and personal income tax. The end result is that all taxes add up.

Legal basis: Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax.

Article 3 Property tax shall be 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. Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.