What taxes and fees do I need to pay for the rental of some of the company s factory buildings?

1. The tax that needs to be paid for renting out the plant.

1. Business tax: 5% of rental income is paid business tax.

2. Urban construction and maintenance tax: At the same time as paying the business tax, the urban construction and maintenance tax shall be paid according to the applicable tax rate based on the amount of business tax paid. If the taxpayer is located in an urban area, the tax rate is 7; If the location is in the county seat or town (county, municipal town), the tax rate is 5; The location is not in the city.

The tax rate for a county or town (county, municipal town) is 1.

3. Education surcharge: At the same time as paying business tax, the education fee surcharge shall be paid at the applicable tax rate 3 based on the amount of business tax paid.

4. Property tax: Property tax should be paid at 12% of the rental income of the house.

5. Urban land use tax: Units and individuals with property rights for production, operation and rental of houses located within the scope of urban land use tax in cities, county seats, organized towns, industrial and mining areas, shall calculate and pay urban land use tax according to the area occupied by the house (including the area occupied by the rented courtyard), according to the land grade and the applicable land grade tax.

6. Stamp duty: The rental house shall be decaled at the time of signing the contract according to one-thousandth of the lease amount contained in the written lease contract signed by both parties. If the tax amount is less than one yuan, it will be decaled according to one yuan.

7. Enterprise income tax: In accordance with the relevant provisions of the enterprise income tax law, the enterprise shall incorporate the rental income obtained from renting the house into the total income of the enterprise to calculate and pay the enterprise income tax.

2. The income from leasing factories shall be included in other business income accounts.

Renting out immovable property is subject to VAT and its surcharge, as well as property tax.

General taxpayers: output tax = tax-inclusive lease fee (1+11%) 11% VAT payable = output tax - input tax.

Additional tax payable = VAT payable 12%.

Property tax = 12% of rent

First, the front. The taxes and tax rates that enterprises need to pay to the state for renting factories are, real estate tax, and urban maintenance and construction tax.

and surcharge tax and stamp duty.

Business tax and income tax: Enterprise taxpayers shall pay taxes on housing rented to individuals for residential use according to the market**.

2. Analysis. The real estate tax is calculated and paid at 12% of the rental income, and the actual business tax paid is multiplied by the urban construction tax rate according to the taxpayer's location and the applicable three-level tax rate and the education fee surcharge rate of 3%, stamp duty, the lease and the two parties shall be decaled according to the lease amount contained in the lease contract when handling the lease registration, and the business tax shall be calculated and paid at 5% of the rental income.

3. What are the preferential policies for enterprises to rent out factory buildings?

Treasury. The Ministry of Housing and Urban-Rural Development of the State Administration of Taxation has announced to the Ministry of Finance and the State Administration of Taxation on improving the tax policies related to housing leasing to enterprises, institutions and social organizations.

and other organizations renting housing to individuals and specialized large-scale housing rental enterprises, the real estate tax shall be levied at a reduced rate of 4%, and after obtaining the certification of the affordable rental housing project, enterprises, public institutions, social groups and other organizations shall rent the above-mentioned affordable rental housing to individuals and specialized large-scale housing rental enterprises.

The taxes to be paid for the rental of factory buildings are as follows:

1. Business tax shall be levied at the rate of 5, and the additional tax of business tax shall be levied according to the amount of business tax;

2. Real estate tax is levied at a rate of 12;

3. Land use tax, according to the annual tax amount of 4 to 6 yuan per square meter;

4. Stamp duty shall be paid according to one-thousandth of the contract amount.

Real estate tax is a kind of property tax levied on property owners based on the taxable residual value or rental income of the house.

The characteristics of property tax taxation are as follows:

1. Real estate tax belongs to the individual property tax in the property tax, and its tax object is only the house;

2. The scope of expropriation is limited to urban commercial housing;

3. Stipulate taxation methods according to the operation and use of houses, and levy taxes on the residual value of real estate for self-use and rental income for rental houses.

The scope of property tax collection is called the scope of property tax, which specifically refers to the area where property tax is levied. The Interim Regulations on Property Tax stipulate that property tax shall be levied in cities, county seats, organized towns, and industrial and mining areas. The specific scope of taxation of cities, county seats, organized towns, and industrial and mining areas shall be determined by the people of all provinces, autonomous regions, and municipalities directly under the Central Government.

There are a few things to consider about property tax:

1. If the real estate is rented, the rental income of the real estate shall be the basis for calculating the real estate tax. For the real estate invested in the joint venture, the real estate tax shall be treated differently when calculating and levying the real estate tax, and if the risk is shared, the real estate tax shall be calculated and levied according to the residual value of the real estate as the tax basis, and the real estate tax shall be calculated and paid by the lessor according to the rental income for the collection of fixed income;

2. In the case of financial leasing housing, the residual value of the property shall be calculated and levied when calculating and levying the real estate tax, and the taxpayer of the real estate tax during the lease period shall be determined by the local tax authorities according to the actual situation;

3. When the new house is delivered, if the air conditioning equipment has been calculated in the original value of the property, the original value of the property should include the air conditioning equipment, and the installation of air conditioning equipment in the old house shall be recorded as a single fixed asset and shall not be included in the original value of the property.

Legal basis] Interim Regulations on Property Tax

Article 5 The following properties are exempt from real estate tax:

1. Real estate for the personal use of state organs, people's organizations, and the military;

2. Real estate for self-use by units allocated by the state finance department;

3. Real estate for self-use of religious temples, parks, places of interest and historic sites;

4. Non-business real estate owned by individuals;

5. Other properties that have been approved by the Ministry of Finance for tax exemption.

Legal analysis: The balance of the factory rental income after deducting the above taxes and fees shall be incorporated into the total profit of the enterprise, and 25% of the enterprise income tax shall be paid in accordance with the provisions of the enterprise income tax law. (Individual Income Tax on Rental Housing:

Individual income tax is levied at a temporary reduction of 10% on the income obtained by individuals from renting out housing.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following personal income shall be subject to individual income tax: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from author's remuneration; (4) Income from royalties; (5) Business income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from the transfer of property; (9) Incidental gains.

Resident individuals who obtain the income from items 1 to 4 of the preceding paragraph (hereinafter referred to as "comprehensive income") shall calculate individual income tax on a consolidated basis according to the tax year; For non-resident individuals who obtain the income in items 1 to 4 of the preceding paragraph, the individual income tax shall be calculated on a monthly or sub-itemized basis. Taxpayers who obtain the income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this Law.

1. Value-added tax.

2. Urban construction tax.

3. The education fee surcharge and the local education fee are added to the rebate instruction.

4. Stamp duty.

5. Property tax on housing (levied on rent).Pay special attention to this

6. Missing income tax

Rental income is subject to VAT, as well as additional taxes.

Stamp duty is affixed to the lease contract.

What taxes and fees should be paid for the rental of some of the company's factories, and other fees and rents should be paid.

Legal analysis: The following taxes and fees need to be paid for the rental of part of the company's factory buildings

1. Business tax shall be levied at the rate of 5, and the additional tax of business tax shall be levied according to the amount of business tax;

2. Real estate tax (tax item: lease) is levied at a rate of 12;

3. Land use tax, according to the annual tax amount of 4 to 6 yuan per square meter;

4. Stamp duty shall be paid according to one thousandth of the contract amount.

The lessee bears the relevant taxes and fees, and the rental income excluding tax shall be converted into the rental income including tax as the basis for tax calculation. General VAT taxpayers shall pay VAT at 11%, and small-scale taxpayers shall pay VAT at 5%. There are also other local surcharges, such as property tax of 12%, etc.

The main things you should know about the lessor are as follows:

1. Whether the relevant procedures of the leasing place are complete. For example, whether the factory has a legal property right certificate, whether it belongs to common property rights, whether it can be used regularly, whether it does not belong to the list of dangerous houses, whether it belongs to illegal buildings, etc.;

2. The basic information of the leased property, such as: the location of the leased place, the actual effective use area of the leased site, the function of the leased site, the facilities and equipment of the leased site, etc.

Legal basis: Provisional Regulations of the People's Republic of China on Real Estate Tax

Article 2 The real estate tax shall be paid by the property owner. If the property rights belong to the whole people, they shall be paid by the units that operate and manage them. If the property rights are pawned, the pawn shall pay them.

If the owner of the property right or the pawn is not in the place where the property is located, or if the property right has not been determined and the dispute over the lease has not been resolved, the real estate custodian or user shall pay the fee.

The property owners, business management units, pawns, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3 The real estate tax shall be calculated and paid according to the residual value of the property after deducting 10% to 30% of the original value of the property. The specific reduction range shall be prescribed by the people of provinces, autonomous regions, and municipalities directly under the Central Government.

If there is no original value of the property as a basis, the tax authority where the property is located shall refer to the same type of property for verification.

If the property is rented, the rental income of the property shall be used as the basis for calculating the real estate tax.

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