How much tax should I pay on a shop lease? Do I need to pay taxes on renting a shop?

Individuals renting out shops should pay the following taxes:

VAT = Rent including tax (1+5%) 5%;

Urban construction tax = 7% VAT payable;

Education surcharge = 3% VAT payable;

Local education fee = 2% VAT payable;

Property tax = rent excluding tax 12%;

5/10,000 of stamp duty;

Income tax = (rent excluding tax - reasonable cost) 20%.

Leased for business:

1. Property tax = rental income * 12%;

2. Stamp duty = rental income *;

3. Individual income tax = rental income * 1% (inconsistent in different places);

4. Land use tax = area * tax amount (xx yuan square meter).

5. If the monthly rent exceeds the threshold (only for individuals), it is also required to be levied

1) Business tax = rental income * 5%;

2) Urban construction tax = business tax * 7%; (Tax rate: 7% of the city; county 5%; 1% in rural areas) 3) Education surcharge = business tax * 3%.

For the lessor, if the house is its own tax that needs to be paid, there is real estate tax and land tax, and if you want to issue invoices, it may also involve value-added tax, as well as some additional taxes such as urban construction education surcharges.

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 expenses will be deducted, and the balance will be the taxable income, and the individual income tax shall 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.

Note: Valid and accurate proof must be provided for the repair costs that are allowed to be deducted. The limit is 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.

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.

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).

Summary. Rental shops generally need to pay housing rental tax, based on rent, in accordance with certain standards, the collection of housing rental tax includes a variety of taxes, including value-added tax, urban maintenance and construction tax, education surcharge, real estate tax, stamp duty, urban land use tax, local education surcharge and personal income tax.

How much tax should I pay on a shop lease?

Rental shops generally need to pay housing rental tax, based on rent, in accordance with certain standards, the collection of housing rental tax includes a variety of taxes, including value-added tax, urban maintenance and construction tax, education surcharge, real estate tax, stamp duty, urban land use tax, local education surcharge and personal income tax.

According to the Provisional Regulations of the People's Republic of China on Real Estate Tax and other relevant regulations, the lease of shops should pay real estate tax, which is what we usually call lease tax. Article 4 of the regulations stipulates that the tax rate of real estate tax shall be calculated according to the residual value of the real estate, and the tax rate shall be 12%, calculated and paid according to the rental income of the real estate.

I hope mine can help you. Thank you for your support.

What is the tax rate.

Is there an increase point?

I've already said the tax rate, on top of you. As stated above, rental tax is calculated by multiplying the amount of your lease by the tax rate. As for the tax threshold, you can check with the tax department to see if there is a minimum tax threshold in your local area.

For example, if the rent of the shop is 1,000 yuan, then multiply it by the tax rate of 12%.

This is the rental tax you should pay.

Summary. Hello dear, the tax to be paid for the rental of shops is as follows: 12% property tax is paid according to the rental income.

If the monthly rent exceeds 5,000 yuan, you also need to pay 5% of the business tax, about the additional tax, and about 2% of the personal income tax. Housing rental tax. Housing rental tax is not an independent tax, it is a general term for several types of taxes that should be paid for rental housing, including business tax, real estate tax, urban maintenance and construction tax, fee surcharge, stamp duty, income tax and other taxes payable for rental housing.

The housing rental management department is entrusted by the local taxation department to collect the private housing rental tax and the housing rental tax of foreign enterprises in Shenzhen.

Hello. Hello, dear, the tax to be paid for shop rental is as follows: 12% property tax is paid according to rental income.

If the monthly rent exceeds 5,000 yuan, you also need to pay 5% of the business tax, about the additional tax, and about 2% of the personal income tax. Housing rental tax. Housing rental tax is not an independent tax, it is a general term for several types of taxes that should be paid for rental housing, including business tax, real estate tax, urban maintenance and construction tax, fee surcharge, stamp duty, income tax and other taxes that should be paid for rental housing.

The leasing management department of the poor house is entrusted by the local taxation department to collect the private housing rental tax and the housing rental tax of foreign enterprises in Shenzhen.

I have a shop in Wuhan for rent, how much tax do I have to pay for 36,000 yuan per month.

Are you renting as an individual or as a company?

Individual. Kiss, if it is an individual, you may have to pay personal income tax<> the rent of a month is 36,000 yuan, the tax is 1,440 yuan, and the personal income tax is (36,000-1,440-9,600)*10%=2,496 yuan, that is, an individual rents a house, and the monthly rent of a section of the Burying Tomb is 36,000 yuan, and the tax and fee that needs to be paid is 3,936 yuan.

Dear Kiss, happy to answer your questions <>

The tax to be paid for the rental of shops is as follows: 1. Property tax: 4% of the rental income is paid.

2. Business tax: Half of the tax rate is reduced on the basis of 3%. 3. Urban maintenance and construction tax and fee surcharge:

According to the amount of business tax paid multiplied by the urban construction tax rate, according to the different cities, it can be divided into three tax rates, and the surcharge rate is 3%. 4. Individual income tax: levied at a rate of 10%, if the rental income is less than 4,000 yuan, the cost of 800 yuan will be reduced, and if the rent is more than 4,000 yuan, Shengtong will be deducted 20% of the fee, and the balance is the taxable income.

Individuals renting out shops are subject to the following taxes:

VAT = tax rental (1+5%) 5%;

Urban construction tax = 7% of the value-added tax payable;

Education surcharge = 3% VAT payable;

Local surcharge = 2% VAT payable;

Property tax = rent excluding tax 12%;

Income tax = (tax excluded rent - reasonable cost) 20%.

1) Real estate tax: According to the "Interim Regulations of the People's Republic of China on Real Estate Tax" and other relevant regulations, the real estate tax shall be paid for the lease of shops, which is what we usually call the rental tax. Article 4 stipulates that 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 12 if the tax rate is calculated and paid according to the rental income of the real estate.

b) Stamp duty and rental income.

3. Selling socks) personal income tax rental income 1 (inconsistent from place to place).

4) Urban maintenance and construction tax and fee surcharge: The actual amount of business tax paid is multiplied by the urban construction tax rate (the three tax rates of 7, 5 and 1 are applicable according to the location of the taxpayer) and the fee surcharge rate of 3.

5) Urban land use tax: levied according to the unit tax amount approved by the local competent taxation authority.

1. How to pay property tax?

The Interim Regulations on Urban Real Estate Tax, promulgated by the Government Council on August 8, 1951, shall be repealed as of January 1, 2009. Since January 1, 2009, foreign enterprises, foreign enterprises and organizations, and foreign individuals have paid real estate tax in accordance with the Provisional Regulations of the People's Republic of China on Real Estate Tax. The "Provisional Regulations of the People's Republic of China on Real Estate Tax" has been promulgated and implemented since 19 years and is currently under review for revision.

According to the relevant provisions of the Provisional Regulations of the People's Republic of China on Real Estate Tax, the tax rate is divided into two categories: if the tax payable is calculated according to the residual value of the real estate, the applicable tax rate is, and the applicable tax rate is 12% for the calculation of the tax payable according to the rental income of the real estate. The specific regulations of local tax bureaus vary slightly, please consult the local local tax authorities.

2. What taxes do individuals pay for renting out houses?

Individual rental housing is subject to the following taxes:

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 the lease of the annual stove property does not exceed 4,000 yuan each time, the expenses shall 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.

5.Exemption from urban land use tax.

6.Stamp duty exemption.