As we all know, paying taxes, also known as paying taxes, is the behavior and process of natural persons or legal persons paying taxes to the national tax authorities. For example, paying customs duties means that importers and exporters or their agents pay taxes to the banks designated by the customs within the specified date with the tax payment certificate issued by the customs. 1. How to pay taxes on office lease 1: Property tax: Property tax is paid by the lessor at 12% of the annual rental income; 2. Business tax: 5% of the rent; 3. Urban maintenance and construction tax: while paying business tax, individuals should pay urban maintenance and construction tax at the applicable tax rate on the basis of paying business tax; 0 1: if the taxpayer is located in the urban area, the tax rate is 7%; Located in the county (county, municipal district), the tax rate is 5%; 02: The tax rate of counties and towns (county towns or municipal districts) not located in urban areas is1%; 4: Additional: 3% of business tax; 5. Stamp duty: the payment of stamp duty shall be based on the decal of one thousandth of the lease amount specified in the lease contract when both parties handle the lease registration; 6. Personal income tax: if the monthly rental income is less than 4,000 yuan, the personal income tax shall be calculated and paid according to the monthly rental income after deducting 800 yuan expenses; if the monthly rental income exceeds 4,000 yuan, the personal income tax shall be calculated and paid according to the monthly rental income minus 20% of the taxable income. Second, the basic content of the lease 1, lessor: the owner of the leased property has the ownership of the leased property, and rents it out to others for use and receives remuneration. Tenant: the user who rents goods rents the goods of the lessor and pays a certain fee to the lessor. 2. Leased object refers to the object used for lease. 3. The lease term is the lease term, which refers to the time limit for the lessor to hand over the subject matter to the lessee for use. The lease term of articles shall not exceed twenty years. More than twenty years, the excess is invalid. Upon the expiration of the lease term, the parties may renew the lease contract, but the agreed lease term shall not exceed 20 years from the date of renewal. 4. The lease fee, that is, the rent, is the price paid by the lessee to obtain the right to use the leased property within the lease term. It should be noted that renting office buildings is subject to property tax, business tax, urban maintenance and construction tax, surcharge, stamp duty and personal income tax. At the same time, the rental fee of office building includes management fee, parking fee, electricity fee and internet fee.