Do you have to pay the management fee for renting out the house?

Individual rental houses are subject to business tax (tax rate of 3% 2), urban construction tax (tax rate of 1% or 5% or 7%), education surcharge (tax rate of 3%), local education surcharge (tax rate of 1%), real estate tax (tax rate of 4%), land use tax (exempt), stamp duty (tax rate of personal income tax (tax rate of 10%), etc.

When the lease** is 2,000 yuan, the taxes payable by the landlord for renting out the property every month include:

1) Business tax: monthly rental income 3% 2, that is, 2000 3% 2=30 yuan;

2) Urban construction tax: business tax (1% or 5% or 7%) (in urban areas, the tax rate is 7%; in county towns and towns, the tax rate is 5%; If the location is not in the urban area, county seat or town, the tax rate is 1%; Foreigners, Hong Kong, Macao and Taiwan personnel are not levied), calculated according to the standard in the urban area, that is, 30 7% = yuan;

3) Education surcharge: business tax 3% (not levied on foreigners, Hong Kong, Macao and Taiwan personnel), that is, 30 3% = yuan;

4) Local education surcharge: business tax 1%, that is, 30 1% = yuan;

5) Property tax: 4% of monthly rental income, that is, 2000 4% = 80 yuan;

6) Land use tax: exempt from land use tax;

7) Stamp duty: monthly rental income, that is, 2000 yuan. The total tax fee for (1) and (7) above is: RMB.

8) Personal income tax = (2000 yuan.)

Generally speaking, the types of taxes that individuals need to pay for renting houses are: value-added tax, real estate tax, urban land use tax, stamp duty and personal income tax.

51 tax questions and answers, lessor's note: the tax rate and calculation method of each tax are different.

1. Value-added tax.

1) Rental housing by natural persons.

1. For natural persons renting out housing, the tax payable shall be calculated according to the levy rate of 5% minus the rate.

Tax payable = sales including tax (1+5%)

2. If a natural person rents out immovable property (excluding housing), the tax payable shall be calculated at the rate of 5%.

Tax payable = sales including tax (1+5%) 5%.

2) Individually-owned businesses rent out housing.

1. Individually-owned industrial and commercial households renting out housing shall calculate the VAT payable at the rate of 5% minus the amount of value-added tax.

Tax payable = sales including tax (1+5%)

2. If the general tax calculation method applies to the rental of immovable property (excluding housing) by individual industrial and commercial households, the tax rate is 10%;

If the lease of immovable property (excluding housing) by individual industrial and commercial households is subject to the simplified tax calculation method, the levy rate is 5%.

2. Property tax.

For individuals renting out houses, the rental income of the property is used as the basis for calculating the property tax, and the tax rate is 12%.

For individual rental housing, the property tax is levied at a rate of 4% regardless of use.

3. Urban land use tax.

Individual rental housing is exempt from urban land use tax regardless of its use.

4. Stamp duty.

Stamp duty is exempted from stamp duty on lease contracts signed for individual rental and leased housing.

5. Individual income tax.

The rental income obtained by individuals renting out their houses shall be calculated and paid individual income tax according to the item of "income from property lease", and the tax rate is 20%.

Individual income tax shall be levied at a temporary reduction rate of 10% from January 1, 2001 on the income obtained by individuals renting out residential housing according to the market**.

The order in which the income from property lease can be deducted before individual income tax is:

1) Taxes and fees paid in the process of property leasing. The taxes paid by the taxpayer in the process of leasing the property, the key construction of national energy and transportation**, the adjustment of the state budget**, and the surcharge of education fees can be deducted from the property leasing income with the tax payment (payment) certificate.

b) Rent paid to the lessor.

3) The cost of repairing the leased property at the expense of the taxpayer. The repair expenses allowed to be deducted are limited to 800 yuan each time, and if the deduction cannot be completed at one time, it is allowed to continue to deduct in the next time until the deduction is exhausted.

4) The standard for deducting expenses stipulated in the tax law. If the income from property lease does not exceed 4,000 yuan each time, the expenses shall be deducted 800 yuan; If the amount is more than 4,000 yuan, 20 percent of the fee will be deducted. The part of the income donated by individuals to education and other public welfare undertakings shall be deducted from the taxable income in accordance with the relevant regulations.

To rent a house, you must first explain what kind of house you are renting. There are two cases:

1. Individuals renting out non-housing (shops, offices, etc.) shall pay the following taxes:

1.Property tax: 12% of rental income (according to Article 4 of the Provisional Regulations of the People's Republic of China on Property Tax).

2.Business tax: calculated and paid at 5% of rental income (according to the tax items and tax rates table of the Provisional Regulations of the People's Republic of China on Business Tax).

3.Urban maintenance and construction tax and education surcharge: The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-level tax rate of % is applicable according to the location of the taxpayer) and the education fee surcharge rate of 3%.

4.Individual income tax: according to the income from property leasing, if the income does not exceed 4,000 yuan each time, the expenses will be deducted 800 yuan; 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 tax rate is 20% (according to Articles 3 and 6 of the Individual Income Tax Law of the People's Republic of China and Articles 8 and 21 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China).

5.Stamp duty: a decal of 1/1000 of the lease amount of the property lease contract. If the tax amount is less than 1 yuan, it will be decaled at 1 yuan (according to the "Provisional Regulations of the People's Republic of China on Stamp Duty" and the table of stamp duty items and tax rates).

2. The following taxes shall be paid for individual rental housing, according to the 2008 No. 24 document of the Ministry of Finance and Taxation (the following preferential treatment shall be given to real estate tax, business tax, individual income tax, urban land use tax and stamp duty):

1.Property Tax: 4% of rental income.

2.Business tax: Half of the 3% tax rate.

3.Urban maintenance and construction tax and education surcharge: The actual amount of business tax paid is multiplied by the urban construction tax rate (the third-level tax rate of % is applicable according to the location of the taxpayer) and the education fee surcharge rate of 3%.

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

If the income from property lease does not exceed 4,000 yuan each time, 800 yuan shall be deducted from the expenses; If it is more than 4,000 yuan, 20% of the expenses will be deducted, and the balance will be the taxable income.

5.Exemption from urban land use tax.

6.Stamp duty exemption.

For details, please refer to the Notice on Tax Policies for Low-rent Housing, Affordable Housing and Housing Leasing (Cai Shui [2008] No. 24).

Do you understand? Just mislead people here! Is there still a sales tax? You've learned it again!

The taxes and fees to be paid for housing lease include business tax, urban construction tax, education surcharge, local education surcharge, real estate tax, land use tax, stamp duty and personal income tax.

Illustrate the calculation of the various taxes that need to be paid:

When the lease ** is 2,000 yuan, the tax payable by the house lessor for renting the property every month includes (the following units after the equal sign are all yuan):

1) Business tax: monthly rental income 3% 2, that is, 2000 3% 2=30;

2) Urban construction tax: business tax (1% or 5% or 7%) (in urban areas, the tax rate is 7%; in county towns and towns, the tax rate is 5%; If the location is not in the urban area, county seat or town, the tax rate is 1%; Foreigners and Hong Kong, Macao and Taiwan personnel are not levied), calculated according to the standard in the urban area, that is, 30 7% =;

3) Education surcharge: business tax 3% (not levied on foreigners and Hong Kong, Macao and Taiwan personnel), that is, 30 3%=;

4) Local education surcharge: business tax 1%, i.e. 30 1%=;

5) Property tax: 4% monthly rental income, i.e. 2000 4%=80;

6) Land use tax: exempt from land use tax;

7) Stamp duty: monthly rental income, i.e. 2000. The total taxes and fees for (1) and (7) above are:

8) Personal income tax = (2000.

Clause. 1. What taxes do individuals need to pay for renting out 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.

4. For the contract signed by the individual rental store, the two parties to the contract, including the lessor and the lessee, also need to pay stamp duty according to the tax item of the property lease contract, and the applicable tax rate is one thousandth, and the tax amount is less than one yuan.

5. Individual income tax: After deducting the above-mentioned taxes and fees, including the actual repair costs of the rental property borne by the taxpayer and the expense deduction standard stipulated in the tax law, it is the taxable income of the individual rental house. Individuals also need to pay individual income tax on this amount based on the income from property lease, which is subject to a preferential tax rate of 10.

Clause. 2. The term of the shop lease contract:

The contract law stipulates that the lease contract can only be protected for 20 years, so it cannot be protected for more than 20 years, but you can agree in the contract: the lease will be renewed upon expiration, but the renewal of the lease must involve the increase and change of the rent, and you can make certain requirements at the time of the first contract, so as to protect your rights and interests.

The above is about the introduction of what taxes need to be paid by individual rental shops and the length of the shop lease contract, I hope that through the understanding of individual shops will help you to start a business in the future, entrepreneurship is not the slogan we shout, but should be reflected in more details, I hope the above introduction will help you.

To pay business tax, urban construction tax, education surcharge, real estate tax, take the rent of 5,000 yuan as an example, and calculate it according to the following standards:

Individual Rental Calculations:

1) Business tax = 5000 * 3% 2 = 75 yuan.

2) Urban construction tax = 75 * 7% = yuan.

3) Education surcharge = 75 * 3% = yuan.

4) Property tax = 5000 * 4% = 200 yuan.

Unit Rental Calculation:

1) Business tax = 5000 * 5% = 250 yuan.

2) Urban construction tax = 250 * 7% = yuan.

3) Education surcharge = 250 * 3% = yuan.

4) Property tax = 5000 * 12% = 600 yuan.

Provisions on the payment of taxes on rental housing.

What taxes are paid on the lease contract.

What taxes do individuals need to pay to rent out their homes.

There is no sales tax, it is VAT. After replacing business tax with value-added tax, there will be no business tax.

The management fee is generally used for environmental cleaning, garbage disposal, doorman and vehicle management, etc., most of which need to be paid externally, and it should be understandable that the rental house and the lessor share these costs equally. The landlord of the rental house will not do indoor sanitation for the lessor, which will be suspected of infringing on the personal hidden number of private potatoes.

No, I don't need to.

Buses generally have their own stations, including parking lots, departure sites, generally built by themselves, so do not need to pay any management fees, in addition, the bus company is a loss-making unit, is the first policy support unit, who dares to ask for management fees, hehe.

Commercial properties have no impact, but if the house is not commercial, a certain amount of pre-project is required to get a business license.

1.If the property is residential, you need to go to the street to apply for the "Temporary Site Use Certificate" in order to apply for a business license, that is, the certificate of approval of the temporary commercial use of self-employed individuals, and if you rent it, you must go to the rental housing management center for the record.

2.If the license is issued in the name of the owner, all responsibilities are the responsibility of the owner. If it is leased to the other party, the other party will handle the license by itself, and as long as the rental filing procedures are complete, the economic disputes of the other party's enterprise will not involve the owner.

3.If the other party does something illegal or criminal, it is a different matter.

Use the real estate certificate to conduct business.

A license is simply a proof of registration of an address, as well as a certificate of lease (to prove that the house is leased to the company for business use).

It is too troublesome to apply for a license by yourself and have to pay taxes every month. It is not advisable to charge a fee, which is unconscionable. Moreover, the legal person who has the business license is fully responsible for the problem.

Required materials: 1. Application for registration of individual industrial and commercial households signed by the applicant;

2. Proof of identity of the applicant;

3. Proof of business premises;

4. Other documents required to be submitted by the State Administration for Industry and Commerce.