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Rental building also should pay tax
From;    Author:Stand originally
According to relevant provision, altogether to lease individual building what live to other generally speaking, want pay 7 imposition, it is × of income of hire of business tax = respectively 3% ; Business tax × of = of city building duty 7% ; Educational cost is additional reach business tax × of = of educational place surtax 4% ; = of individual income tax (hire income - relevant duty is expended - reparative charge - 800) × 10% , when hire income exceeds 4000 yuan, afore-mentioned 800 yuan 20% what deduct income of frontal instead hire; × of income of hire of = of house property duty 4% ; Land royalities = should the amount of tax to be paid of unit of duty area × ; × of amount of the contract of stamp duty = that rent 0.1% .

Every gives individual building take on lease at what manage, want 7 tax payment such as pay business tax, it is × of income of hire of business tax = respectively 5% ; Business tax × of = of city building duty 7% ; Educational cost is additional reach business tax × of = of educational place surtax 4% ; = of individual income tax (hire income - relevant duty is expended - reparative charge - 800) × 20% , when hire income exceeds 4000 yuan, afore-mentioned 800 yuan 20% what deduct income of frontal instead hire; × of income of hire of = of house property duty 12% ; Land royalities = should the amount of tax to be paid of unit of duty area × ; × of amount of the contract of stamp duty = that rent 0.1% .