Can the rent of the factory be deducted, and whether the property tax should be paid for the rental

Legal Analysis: Yes. Rent is a deductible item of the enterprise, which can be deducted by the VAT special invoice received.

Tax deduction, also known as "tax deduction" and "tax deduction", refers to a tax preference that allows deduction of tax paid in previous links when calculating and paying tax in accordance with the provisions of the tax law. Because the tax deduction is a full or partial deduction of the tax paid, it is a special tax exemption and tax reduction, so it is also called tax reduction.

Tax deductions are different from tax deductions, in that the former deducts a certain amount of tax from the tax payable, and the latter deducts a certain amount from the taxable income. Therefore, in the case of the same amount, the tax credit will pay a certain amount less than the tax deduction.

Legal basis: Article 2 of the Individual Income Tax Law of the People's Republic of China The following individual 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.

Legal Analysis: Leasing a factory is subject to property tax. If it is a tenant, it shall be in accordance with the provisions of the Provisional Regulations of the People's Republic of China on Urban Land Use Tax and the Provisional Regulations of the People's Republic of China on Real Estate Tax

The property tax is paid by the property owner, and the land tax is paid by the land user. If the lease contract stipulates that the rent includes the relevant taxes, then the lessee does not need to pay the relevant taxes; If the lessor is subject to property tax: the property tax is paid on the basis of rental income.

Legal basis: Article 2 of the Provisional Regulations of the People's Republic of China on 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 property owner or the pawn is not located where the property is located, or the property right balance has not been determined and the lease dispute 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).

Legal analysis: The tax burden of plant leasing is borne by the lessor, and the lessee of the plant generally does not need to bear the tax burden arising from the plant lease.

Legal basis: Article 502 of the Civil Code of the People's Republic of China The contract established in accordance with the law shall take effect upon its establishment, unless otherwise provided by law or otherwise agreed by the parties.

The lessee has no tax liability, but the user has the obligation to pay the tax on behalf of the taxpayer if the taxpayer fails to fulfill its tax liability. Therefore, you should agree that the tenant will pay the tax when you sign the lease contract, and if the lessee pays the tax because the lessor has not paid the tax, you can deduct the rent. At the same time, it may be agreed that the lessor will provide an official invoice.

Leased factories are not subject to property tax and land use tax, which are paid by the owner of the house and land. The real estate tax is paid according to the two types of self-use and lease, the self-use is calculated according to the original value of the property x 70%, and the lease is paid by the lessor according to the rent collected x 12%. The land use tax is levied on the basis of square meters of land area, and if the collection standard is not uniform in different places, it is necessary to consult the local taxation department.

See the Interim 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;

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; If the tax rate is calculated and paid according to the rental income of the property, the tax rate is 12%.

Article 5 The following properties are exempt from property tax

4. Non-business real estate owned by individuals;