What are the requirements for a commercial rental tax
In accordance with the relevant laws, regulations, regulations and other normative documents, the lessor or sub-leaser shall bear the following taxes and charges in the case of a rental or sub-leaser。
Lessor: turnover tax and surcharge, rent x 5. 55 per cent. Property tax, rent x 12 per cent. Personal income tax, 20 per cent of proceeds (part of proceeds is rent less maintenance costs of up to $800 each). Stamp duty, rent x 0. 1 per cent (one-time payment at the time of the first tax, calculated on the basis of all total rent during the lease term). The land use tax, which is levied per square metre of the housing sector, is based on the actual collection by the proxy agency。
Subleasers: turnover tax and surcharge, sublease income x 5. 55 per cent. Stamp tax, sub-lease rent x 0. 1 per cent。
In specific practice, the payment of rental taxes on shops is more varied, and the above criteria are only statutory. Different approaches to collection may exist in different regions, specifically by consulting staff on actual representational sites prior to the signing of a commercial contract. Although the subject of the above-mentioned taxes is the lessor or sub-leaser, the person to whom the specific tax amount is payable may be agreed in the lease contract. At that point, both the lessor and the lessee should be aware of the relatively high amount of taxes and charges on the commercial lease, and should carefully consider the increased costs of adjustment of long-term taxes and charges before agreeing on a specific payer and not be deceived by lower rates in the short term at some of the proxy sites。
The rates for commercial rental costs are as follows:
Property tax is paid by the lessor at 12 per cent of annual rental income。
2. Stamp duty, which shall be charged by both parties to the lease at the rate of one thousandth of the amount of the lease contained in the lease contract, when registering the lease。
3 business tax, which is payable at 5 per cent of the rental income for units and individual rental housing, is exempt from the business tax for the monthly rental income of the individual rental house, which is less than $800。
Income tax, if the lessor is an enterprise, is payable; if the lessor is an individual, personal income tax is payable。
Ratio of taxes paid:
1 the turnover tax is charged at 3 per cent of the rent。
Urban construction tax, which is charged at 7 per cent of turnover tax。
3. Education plus, at 3 per cent of turnover tax。
4 local education supplement, charged at 1 per cent of turnover tax。
5. Property tax, which is charged at 4 per cent of rent。
6 personal income tax (provincial and municipal policies differ, with specific advice to local tax authorities)
7 land use tax, charged at $2-8 per square metre。
Print duty is charged at 1 per cent of the value of the lease contract。
What are the requirements for the rental tax on commercial housing? The regulation of commercial rental tax, or what to do when the house is rented, should be based on an online consultation with the walnet lawyer。
