What is the tax rate in real estate leasing?

The tax rates in property leasing are as follows: leasing real estate 9% or 5%, chattel leasing 13% or 3%, or reducing 2%, and small-scale value-added tax 1%. Lease tax rate According to relevant laws and regulations, individuals with property rights should pay property tax at the rate of 12% of rental income from the next month of renting the property. Private property owners who rent their houses to individuals for living may be temporarily exempted from paying property tax and urban land use tax after being filed by the housing management department and implementing the rent standards stipulated by the housing management department. The commercial property leasing tax rates are as follows:

1. Property tax: calculated and paid according to 12% of rental income;

2. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate and the education surcharge rate of 3%.

legal ground

Article 707th of the Civil Code of People's Republic of China (PRC). If the lease term exceeds six months, it shall be in written form. If the parties fail to determine the lease term in writing, it shall be regarded as an indefinite lease. Article 708 The lessor shall deliver the lease item to the lessee in accordance with the contract, and keep the lease item in line with the agreed purpose during the lease period. Article 710 Where the lessee uses the lease item in accordance with the agreed method or the nature of the lease item, thereby causing losses to the lease item, it shall not be liable for compensation. Article 713 Where the lease item needs maintenance, the lessee may require the lessor to maintain it within a reasonable period of time. If the lessor fails to perform the maintenance obligation, the lessee can carry out the maintenance by himself, and the maintenance expenses shall be borne by the lessor. If the maintenance of the leased property affects the lessee's use, the rent shall be reduced or the lease term shall be extended accordingly.

If the lease item needs maintenance due to the fault of the lessee, the lessor shall not undertake the maintenance obligation specified in the preceding paragraph. Article 715 The lessee may, with the consent of the lessor, improve or add the lease item.

If the lessee improves or adds other things to the lease item without the consent of the lessor, the lessor may require the lessee to restore the original state or compensate for the losses.