2. The lessor shall pay the following taxes:
Individuals who rent out non-housing (shops, offices, etc.). ) The following taxes shall be paid:
1. Property tax: 12% of the rental income is calculated and paid (according to Article 4 of the Provisional Regulations on People's Republic of China (PRC) Property Tax).
2. Value-added tax: calculated and paid at 5% of rental income.
3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.
4. Personal income tax: if the income from property lease does not exceed 4,000 yuan each time, the 800 yuan fee will be deducted; If it exceeds 4,000 yuan, after deducting 20% of the expenses, the balance is taxable income at a tax rate of 20% (according to Articles 3 and 6 of the Individual Income Tax Law of People's Republic of China (PRC) 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: decal at one thousandth of the lease amount under the real estate lease contract. If the tax amount is less than 1 yuan, add 1 yuan (according to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty and the Table of Stamp Duty Items and Rates).
(II) Individuals should pay the following taxes and fees for renting houses, and according to Caishui [2008] No.24 document (property tax, business tax, personal income tax, urban land use tax and stamp duty are given the following preferential treatment respectively):
1. Property tax: calculated and paid at 4% of rental income.
2. Value-added tax: calculated and paid by half on the basis of 3% tax rate.
3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.
4. Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.
5. Exemption from urban land use tax.
6. Exemption from stamp duty.
(3) Taxpayers of enterprises leasing property and lessees operating property shall pay the following taxes:
1. Property tax: it shall be paid according to 12% of rental income.
2. Value-added tax: calculated and paid at 5% of rental income.
3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.
4. Corporate income tax: settled at the end of the year.
5. Stamp duty: according to the real estate lease contract, stamp is applied at one thousandth of the lease amount. If the tax amount is less than 1 yuan, press 1 yuan for decal.