Legal Analysis: Business Tax. For the sublease income obtained by the company, according to the "Notice of the State Administration of Taxation on Issuing the "Notes on Business Tax Items" (Trial Draft)" (Guo Shui Fa [1993] No. 149): "The leasing industry refers to the transfer of goods within an agreed period of time. Businesses that transfer premises, buildings, items, equipment or facilities to others for use.” At the same time, the "Notice of the State Administration of Taxation on Several Issues Concerning Business Tax" (Guo Shui Fa [1995] No. 76): "The act of entities and individuals subletting leased sites, items, equipment, etc. to others is also a leasing act and shall be treated as such. Business tax is levied on the ‘leasing industry’ item in the ‘service industry’ tax category.” In terms of tax calculation basis, according to Article 5 of the "Provisional Regulations of the People's Republic of China and the State on Business Tax": "The taxpayer's turnover is all the prices and fees collected from the other party for providing taxable services, transferring intangible assets, or selling real estate." "Expenses outside the price." Therefore, if an enterprise subleases a rented factory, it should pay business tax in full based on the rental income, and the rental cost cannot be deducted. Applicable tax rates vary according to the purpose of the rental house: for residential houses rented at market prices, the business tax payable is levied at a reduced rate of 3%; for non-residential houses rented at market prices, the tax rate is 5% collection.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.