1. Is the stamp duty on the lease contract exempted?
The tax rate of the lease tax on the lease contract:
1. The business tax rate is 5% of the total rental income, with the threshold of 2, yuan;
2. The urban maintenance and construction tax rate is 7% of the actual business tax paid, but this is divided into regions, and the taxpayer is located in the urban area, and the tax rate is 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not located in the city, county or town, the tax rate is 1%;
3. The surcharge for education is 3% of the actually paid business tax;
4. The property tax is 12% of the total rental income; Stamp duty is .1% of the total amount of the lease contract, but it is not enough for 1 yuan to apply decals in 1 yuan; The urban land use tax is calculated by multiplying the area of the rented house by the applicable unit tax, and the local education surcharge is collected by 2% of the actual business tax;
5. The taxable amount of individual income tax is 1% of taxable income. However, the tax payable is divided into two situations, the main dividing point is whether the income per month exceeds 4 yuan. If the income per month does not exceed 4, yuan (including 4, yuan), the taxable income is the income per month MINUS the taxes paid in the process of renting the house, the rent paid to the lessor, the repair cost of the actual expenses of the rented house borne by the taxpayer, and the donation allowed to be deducted, and then MINUS the 8 yuan. If the income per month is more than 4, yuan, the 8 deducted from the taxable income will be replaced by 2% deducted from the income.
II. What are the types of stamp duty?
The current stamp duty only levies on the vouchers listed in the stamp duty regulations, and there are five specific categories:
1. Purchase and sale, processing contracting, exploration and design of construction projects, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contracts or vouchers with contractual nature;
2. Documents of property right transfer;
3. Business books;
4. Property ownership certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and license;
5. Other vouchers for taxation as determined by the Ministry of Finance.
therefore, the lease contract includes stamp duty.
III. Precautions for Stamp Duty on Lease Contracts
According to the relevant provisions of the Tax Law, the stamp duty on a house lease contract should be calculated at one thousandth of the amount recorded in the lease contract, and the following points should be noted:
1.
2. If the lease contract only stipulates the monthly (or annual, or daily) rent standard without the lease term, the 5 yuan decal can be applied according to the quota at the time of signing the contract, and then the tax will be calculated according to the actual amount and the stamp will be subsidized at the time of settlement later.
3. If the tax is more than 5 yuan, or if it needs to be applied repeatedly, fill in the tax return.
4. Both parties to the contract should calculate, pay and paste stamp duty.
Actually, stamp duty is a frequent contact in our society. Do you need to know whether to pay the lease contract? The property tax is 12% of the total rental income; Stamp duty is .1% of the total amount of the lease contract, but it is less than 1 yuan's decal in 1 yuan. Related contents about whether stamp duty on lease contracts is exempted. The content of the above article hopes to help everyone, and you can use it as a reference, depending on the actual situation. Legal objectivity:
Provisional Regulations of the People's Republic of China on Stamp Duty
Article 2
The following documents are taxable documents:
(1) Purchase and sale, processing contracting, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contract or documents with contractual nature;
(2) documents of property right transfer;
(3) business books;
(4) rights and license;
(5) Other vouchers for taxation as determined by the Ministry of Finance.