How to calculate the tax land rent How to calculate the land lease tax

Homesteaders and landlords handed over grain to the government.

Tenant farmers only pay land rent and poll tax (according to the two tax laws), and do not directly call agricultural taxes to the government.

Therefore, according to your inscription, the production of the landlord's land, and the production of the yeoman peasants, pay to the emperor 1 9;Tenant farmers handed over 1 2 yields to the landlords.

1. There is no such thing as "land lease tax" in the tax law, and the land lease tax mentioned here should be the business tax and land use tax that should be paid when renting a Zen bench stove or land, and the rental house should pay real estate tax with a tax rate of 12%, a business tax of 5% and an urban construction tax and education fee surcharge; Taking a rental house with an area of 22,000 square meters as an example, the tax to be paid is calculated as follows:

The monthly property tax is 22000 12% 2640 yuan.

Business tax 22000 5% 1100 yuan.

Urban construction tax 1100 7% 77 yuan.

Education fee surcharge 1100 3% 33 yuan.

A total of 3,850 yuan of taxes need to be paid.

The land use tax is levied on the basis of square meters of land area, and the collection standard is not uniform in different places, and the specific tax rate needs to be consulted with the local taxation department.

2. In practice, due to the weak awareness of tax payment of a considerable number of taxpayers, various means are adopted to evade tax payment, which brings great difficulties to the tax collection and management work. Many tax authorities can only find the tenant when conducting tax checks on individual rental houses.

Article 2 of the Individual Income Tax Law.

Land leasing should carry the state-owned land use certificate, lease contract and other relevant materials, take the initiative to the local tax authorities to handle tax declarations, and pay value-added tax, real estate tax, education source surcharge, stamp duty, individual income tax, etc. in accordance with the regulations.

Business tax: 5% tax rate on lease income;

Urban construction tax: empty and levy according to the business tax amount at the rate of 7%;

Education Surcharge: Levy at a rate of 3% on the business tax.

1. Business tax: levied at a rate of 5% on lease income;

2. Urban construction tax: 7% of the business tax amount;

3. Education surcharge: The business tax is levied at a rate of 3% (some places also levy a local education surcharge, which varies from place to place, and the levy rate is 1% and some.)

4. Stamp duty: appliqué according to one-thousandth of lease income;

5. Real estate tax: levied at a rate of 12% on rental income;

6. Land use tax: according to the area of land actually occupied Calculated according to the tax amount of the unit level, the "unit level tax amount" is determined in advance by the local taxation bureau according to the location where the land is located: from a national point of view, the "unit level tax amount" is as follows:

1. Big city yuan to 30 yuan;

2. Medium-sized cities to 24 yuan;

3. Small city yuan to 18 yuan;

4. The county seat, organized town, industrial and mining area is from 12 yuan to 12 yuan.

7. Individual income tax: local tax may be levied according to the method of verification and collection, and from a national point of view, its levy rate is between 1% and 5%, and generally between 2%.

Article 2 of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax stipulates that units and individuals using land within the scope of cities, county seats, organized towns, industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. "Units" as used in the preceding paragraph includes state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises, and other enterprises and public institutions, social organizations, state organs, the military, and other units; The term "individuals" includes individual businesses and other individuals.

According to this provision, the land use tax shall be paid by the actual user of the land. Specifically, if a taxable land use tax unit or individual leases land, then the lessor shall pay the land use tax, and if the land is leased by a tax-exempt unit, then the lessee shall pay the land use tax.

However, it is necessary to pay attention to a special circumstance, that is, the Notice of the Ministry of Finance and the State Administration of Taxation on the Relevant Policies of Urban Land Use Tax on Collective Land (CS 2006 No. 56) stipulates that the actual use of taxable collectively-owned construction land within the scope of the land use tax levy judgment of the town of Chenghuibei Town has not gone through the procedures for the transfer of land use rights. Units and individuals who actually use collective land shall pay urban land use tax in accordance with regulations.

The above is the lawyer's answer to the question of "how to calculate land lease tax", if you need legal help, welcome to legal advice.

1. Business tax is calculated by multiplying the lease amount of the leasing industry by a tax rate of 5%.

2. Property tax, which is charged at 12% of rental income.

3. Urban land use tax, depending on the nature of the land, if it is state-owned land, then the owner.

Pay land use tax. If it is collective land or property rights are not clear, then the actual user pays the land use tax, which is about 4 yuan per square meter per year, which is different in each city and county, and can consult the local tax authority.

4. Income tax, enterprises pay enterprise income tax, according to 25% of the profits, belonging to the standard of small and micro enterprises can enjoy half reduction. Individuals pay individual income tax, which is calculated at a rate of 20% after deducting 20% of expenses.

5. Urban construction tax and surcharge shall be paid at 10% of the business tax.

6. Stamp duty shall be paid according to one-thousandth of the lease contract.

General taxpayers issue special invoices for VAT sales of bent stools for lease fees: the tax rate for tangible movable property lease is 17%, and the tax rate for immovable property lease is 11%.

Notice of the Ministry of Finance and the State Administration of Taxation on Comprehensively Promoting the Pilot Program of Replacing Business Tax with Value-Added Tax: Annex 1: Implementation Measures for the Pilot Program of Replacing Business Tax with Value-Added Tax: Article 15 Value-Added Tax Rate:

1) In addition to the provisions of Paragraphs 2, 3 and 4 of this Article, the tax rate shall be 6%.

2) Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, transfer of land use rights, tax rate of 11%.

3) Provide tangible movable property leasing services, with a tax rate of 17%.

4) The cross-border taxable behavior of domestic units and individuals shall be subject to zero tax rate. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation. Article 16 The value-added tax collection rate is 3%, unless otherwise stipulated by the Ministry of Finance and the State Administration of Taxation.

In accordance with the provisions of the Interim Regulations on Land Use Tax and No. 015 of 88 Guo Shui Di Zi, the land that has been approved for reclamation and remediation and the abandoned land for renovation shall be exempt from tax for 5 to 10 years from the month of use.

The land for reclamation and remediation and the abandoned land for renovation shall be determined on the basis of the certification documents issued by the land management authority; The specific tax exemption period shall be determined by the tax bureaus of each province, autonomous region and municipality directly under the Central Government within the prescribed time limit.

Where the land used by an enterprise for schools, hospitals, nurseries and kindergartens can be clearly distinguished from other land used by the enterprise, it may be exempted from land use tax by reference to the land used by public institutions for which the state finance department has allocated funds for its own use.

If the parties to the lease of land have tax evasion, the local tax loss tourism authorities and law enforcement departments can also punish the illegal parties and companies according to the amount of tax evasion in accordance with the laws and regulations of China, so as to protect the legitimate rights and interests of China's land use and the legitimate rights and interests of the tax system.

Legal analysis: After the VAT reform, the tax rate of land lease is 11%. General taxpayers of real estate rental before leasing (annual VAT service payable reaches 5 million yuan, including 5 million yuan) applicable). Small-scale taxpayers are subject to a 3% levy rate.

Legal basis: Article 15 of the Implementation Measures for the Pilot Project of Replacing Business Tax with Value-Added Tax Rate:

1. In addition to the provisions of subparagraphs (2), (3) and (4) of this article, the tax rate shall be 6%.

2. Provide transportation, postal services, basic telecommunications, construction, real estate leasing services, sales of real estate, and transfer the right to use the dry land of Tuhui Shen, with a tax rate of 11%.

3. Provide tangible movable property leasing services, with a tax rate of 17%. 4) The cross-border taxable behavior of domestic units and individuals shall be subject to zero tax rate. The specific scope shall be separately stipulated by the Ministry of Finance and the State Administration of Taxation.