High score urgent! What is the tax on rented shops?

The landlord should pay the relevant taxes on the rental income, and the tenant does not need to pay it.

Under normal circumstances, it should be paid by the lessor, business tax, real estate tax, personal income tax, of course, unless the contract states that it is paid by you, everything is subject to the contract.

As far as your question is concerned, it can be understood like this:

1. If the landlord rents out the house, he must pay real estate tax, land use tax, business tax, urban construction tax, education surcharge, local cultural and educational income, etc., and the approximate tax rate is about 20%. If you rent a landlord's shop, pay rent, and sign a contract, if it is stipulated that "the rent does not include tax, and the relevant taxes and fees are borne by the tenant", then if you want a rent invoice in the future, you will have to bear the 20%, otherwise, if the contract stipulates that the rent includes tax, you only pay the rent, and the landlord will bear the rest.

2. After you lease a shop, the tax required for operation needs to be divided according to the nature of the industry you are operating in. fees, then ask the functional departments (sanitation, sanitation, urban management, etc.).

Taxes are to be paid. Depending on the item sold.

There is also personal income tax.

What taxes do individuals pay for renting out shops?

Rental shops are subject to 12% property tax and 5% sales tax on rent, as well as VAT. Shop leasing needs to pay individual income tax according to 5%-35% of the balance after deducting 24,000 yuan of annual operating income, 3% of business income to pay value-added tax, urban construction tax according to % or 7% of value-added tax, and 1% or 3% of value-added tax to pay education surcharge. Property taxes are 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.

Rental shops are also subject to relevant taxes. The taxes and fees that need to be paid are calculated in accordance with the law, that is, the payment of business tax, urban maintenance and construction tax, additional tax, real estate tax, stamp duty and personal income tax, if the business tax is rented out for business purposes, such as street houses for business purposes, the applicable tax rate is 5%, if the rental is a residential house, the preferential tax rate of 3% is applicable. In addition, it is also necessary to pay the urban maintenance and construction tax, which includes three levels, that is, if the individual is located in the urban area, the applicable tax rate is 7%, if the individual is located in the county or town, the applicable tax rate is 5%, and if the individual is not located in the urban area, county or town, the applicable tax rate is 1%.

Legal basis

Article 3 of the Individual Income Tax Law.

Personal Income Tax Rate:

1) For comprehensive income, a progressive tax rate of 3% to 45% is applicable;

2) For business income, an excess progressive tax rate of 5% to 35% shall be applied;

3) Income from interest, dividends and bonuses, income from property leases, income from property transfer and incidental income shall be subject to a proportional tax rate of 20%.

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

Article 2. Property taxes are 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).

What taxes do individuals need to pay for renting out their shops?

1. The rental income obtained by individuals renting out houses needs to pay business tax, urban maintenance and construction tax, fee surcharge, real estate tax, stamp duty and personal income tax; Business tax: If the rental is a business building, such as a street house for business purposes, the applicable tax rate is 5; If the rental is residential, a preferential tax rate of 3 applies;

2. Urban maintenance and construction tax: The applicable tax rate of urban maintenance and construction tax has three grades: if the individual is located in an urban area, the applicable tax rate is 7; If the individual's location is a county or town, the applicable tax rate is 5; If the individual's location is not in the urban area, county seat or town, the applicable tax rate is 1.

3. Fee surcharge: Fee surcharge is calculated according to the business tax amount; Property TaxThe amount of property tax is calculated and paid on the basis of rental income. If the rental is for business purposes, the applicable tax rate is 12; If the rental is residential, the applicable tax rate is 4.

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Business tax: If the monthly rental income is less than 20,000 yuan, it is exempt from business tax. If the monthly rental income exceeds 20,000 yuan, the business tax shall be paid at the rate of 5% according to the "service industry-leasing industry" (at the same time, urban construction tax, education surcharge, flood control fee and local education surcharge).

Individual income tax: if the income from "property lease" does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income, and the individual income tax will be calculated and paid at the rate of 10%. The following expenses shall be deducted in order when calculating and paying individual income tax on the property lease income obtained:

Taxes and fees paid during the lease of the property;

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Questions. For example, if I pay the landlord 200,000 yuan in rent, and the landlord asks me to pay taxes, how much tax do I have to pay?

About 20,000.

Questions. Then we don't have to pay an extra 20,000 yuan, and this 200,000 yuan is what we pay to the landlord.

Well. The landlord is too pitiful.

Questions. So can we deduct it, it was originally a self-employed business, and now the business is not good.

OK. Questions.

How to deduct it. You'll have to ask the landlord about this.

Questions. But the landlord let us get it ourselves.

You can go to the tax office, or call 12345

Questions. Good.

1. Business tax: If the monthly rental income is less than 20,000 yuan, the business tax is exempted; If the monthly rental income exceeds 20,000 yuan, the business tax shall be paid at the rate of 5 according to the "service industry leasing industry" (at the same time pay urban construction tax, fee surcharge, flood control fee and local surcharge).

2. Individual income tax: if the income from "property lease" does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income, and the individual income tax will be calculated and paid at the rate of 10%.

When calculating and paying individual income tax, the following expenses shall be deducted from the property leasing income: taxes and fees paid in the process of property leasing; the cost of repairs to the leased property at the taxpayer's expense; Expense deduction standards stipulated by tax laws.

3. Real estate tax: real estate tax is levied on rental income12; Stamp duty: Stamp duty shall be paid at 1/1000 of the lease amount, and the tax amount shall be calculated at 1 yuan if the tax amount is less than 1 yuan.

4. Urban land use tax: the area confirmed by the land use certificate is the basis for tax calculation. If the land use certificate has not been issued or the actual occupied area exceeds the area confirmed by the land use certificate, the taxpayer shall declare the tax according to the facts, and the local taxation department shall verify the tax calculation.

1. Business tax: According to the latest regulations on shop rental taxes, a 5% business tax will generally be paid according to the income of renting the code Lujin; 7% of the business tax amount shall be paid urban maintenance tax, and 3% of the business tax amount shall be paid in surcharge; Places are additional 2%. 2. Property tax:

Generally, a property tax of 12% is paid according to the rental income; Stamp duty of 1/1000 of the amount of rent recorded in the lease contract shall be paid, and according to the current property tax regulations, the property tax shall be levied at 12% of the rental income for the rental of the house; At the same time, the rental income is taxable income of business tax, and business tax is paid at 5%. 3. Additional tax: The additional tax of business tax includes urban construction tax and fee surcharge for late change and local surcharge.

According to the current urban maintenance and construction tax law, if the taxpayer is located in an urban area, the tax rate is 7%. Hope it solves your problem.

Hello: The owner of the shop rents to pay the tax, and you need to bring the rental contract and the original copy of the ID card to the local taxation bureau to pay.

1.Business tax: The tax rate is 5% for all rental income and off-price expenses obtained from renting out the house, and 3% for the residential housing rented by individuals according to the market**; 2. Urban maintenance and construction tax:

The basis of taxation is the actual amount of business tax paid, and the tax rate is 7%; 3. Education surcharge: the tax rate is 3% according to the actual amount of business tax paid; 4. Real estate tax: the tax basis is the rental income of the house, the tax rate is 12%, and the tax rate of rental housing is 4%; If you sublease business premises (including real estate bureau properties), the amount of sublease income minus the rent paid can be used as the tax basis, and the tax rate is 12%; 5. Individual income tax:

The basis of taxation is the rental income of the house, the levy rate of rental business premises, and the levy rate of rental housing; 6. Stamp duty: The basis of taxation is the total amount of rent in the signed rental contract, and the tax rate is 1/1000; 7. Urban land use tax: The tax calculation is based on the actual area of the rental house, and the tax rate is the applicable tax standard for the place where the house is located.

What taxes do individuals pay for renting out shops?

According to the latest regulations on shop rental tax, a business tax of 5% will generally be paid according to the rental income; 7% of the business tax amount shall be paid urban maintenance tax, and 3% of the business tax amount shall be paid in surcharge; Places are additional 2%.

Generally, a property tax of 12% is paid according to the rental income; Stamp duty of 1/1000 of the amount of rent recorded in the lease contract shall be paid, and according to the current property tax regulations, the property tax shall be levied at 12% of the rental income for the rental of the house; At the same time, the rental income is taxable income of business tax, and business tax is paid at 5%.

The surcharge of business tax includes urban construction tax and fee surcharge and local surcharge. According to the current urban maintenance and construction tax law, if the taxpayer is located in an urban area, the tax rate is 7%.

Legal analysis: If the shop is leased, the lessor or sublessee shall bear the following taxes and fees:1

VAT: VAT rate is 17%; 11%；There are three kinds of 6%, and different tax rates are applied according to different types of business widths; 2.Property Tax:

Property taxes are paid by the property owner. 3.Individual income tax: income from property leasing shall be subject to individual income tax.

And the tax rate is 20%.

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

Article 1 This Law is enacted for the purpose of strengthening the administration of tax collection, standardizing the collection and payment of taxes, safeguarding state tax revenues, protecting the legitimate rights and interests of taxpayers, and promoting economic and social development.

Article 2 This Law shall apply to the collection and administration of all kinds of taxes levied by the taxation authorities in accordance with the law.

Article 3 The levy and suspension of taxation, as well as tax reduction, exemption, tax refund and tax compensation, shall be carried out in accordance with the provisions of the law; Where the law authorizes ***, it shall be implemented in accordance with the provisions of the administrative regulations formulated by ***.

No organ, unit, or individual may violate the provisions of laws and administrative regulations by making decisions on tax collection, suspending, tax reduction, tax exemption, tax refund, tax compensation, or other decisions that contradict tax laws and administrative regulations.

Article 4 Units and individuals that are liable to pay taxes as stipulated by laws and administrative regulations are taxpayers.

Units and individuals that are required by laws and administrative regulations to withhold and remit, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay, withhold, collect and remit taxes in accordance with the provisions of laws and administrative regulations.