Writing building information
The company rents office buildings as office space has become a major trend in urban development. What taxes should be paid on renting such buildings? In the case of the rental of a building in zhengzhou, where an intermediary is the main trade bridge, it would be more problematic for the tenant not to know what tax to pay. Some say that there are intermediaries who can solve the problem, but the old saying is, “dad has a mother, you should have one”. Intermediaries are needed to do better than intermediaries who know nothing about themselves, so tenants in the rental of office buildings must have the qualities of “taxes and fees”。
In general, office rentals are mainly four taxes. Have you missed taxes
(c) property tax. The property tax is taxed on the basis of housing, the residual value of which is taxed or the rental income, and a property tax levied on the owner of the property is payable by the lessor at 12 per cent of the annual rental income。
Second, stamp duty. The name is given to the stamped ticket attached to the taxable certificate, which is a legal certificate of legal effect in economic transactions or economic activity. The stamp duty is paid at the rate of one thousandth of the amount specified in the lease contract at the time the lease is registered by both parties。
Third, turnover tax. The turnover tax is a tax in the transit tax system, a tax on the amount of business acquired by establishments or individuals that provide taxable labour, transfer intangible assets or sell immovable property in our territory. In the case of unit rental, the contribution is 5 per cent of the rental income; in the case of individual rental, the turnover tax is waived if the monthly income is less than 800 yuan and the monthly income is more than 800 yuan at 5 per cent of the rent。
Income tax. Income tax is divided into two types of enterprise income tax and personal income tax. The income tax of the enterprise is taxed on the proceeds of production and other earnings acquired by the enterprise. The personal income tax is the sum of the legal norms governing the social relations between natural persons and the tax authorities. It is therefore also subject to the lessor, who pays corporate income tax for the enterprise and personal income tax for the individual。
