How to calculate the late fee for renting a house?
1. Property tax: 12% of rental income is calculated and paid;
2. Business tax: 5% of rental income;
3. Urban protection and construction tax and education surcharge: the actual business tax is multiplied by the urban construction tax rate, and three tax rates of 7%, 5%, 1% and 3% are applicable according to the taxpayer's location;
4. Personal income tax: if the income from industrial leasing does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses shall be deducted, and the balance shall be taxable income at the tax rate of 20%;
5. Stamp duty: decal at one thousandth of the lease amount under the industrial lease contract. If the tax amount does not reach 1 yuan, the decal of 1 yuan shall apply.
Legal basis: Article 45 of the Administrative Enforcement Law of the People's Republic of China.
The administrative organ shall make an administrative decision to fulfill its monetary obligations according to law, and if the party fails to fulfill it within the time limit, the administrative organ may impose a fine or a late payment fee according to law. The parties concerned shall be informed of the criteria for increasing the fine or late payment fee.
The amount of fine or overdue fine shall not exceed the amount of obligatory payment.
Article 46
If an administrative organ imposes a fine or overdue fine in accordance with the provisions of Article 45 of this Law for more than 30 days, and the party concerned still fails to perform it after being urged to do so, the administrative organ with the power of administrative enforcement may enforce it.
Where an administrative organ needs to take measures of sealing up, distraining or freezing before compulsory execution, it shall be handled in accordance with the provisions of Chapter III of this Law.
The administrative organ without the power of administrative enforcement shall apply to the people's court for enforcement. However, if a party fails to apply for administrative reconsideration or bring an administrative lawsuit within the statutory time limit and fails to perform after being urged to do so, the administrative organ that has taken measures to seal up or detain in the process of administrative management may auction the sealed-up or detained property according to law to offset the fine.