A real estate company entrusts B property company to rent out shops. How should I pay taxes?

Entrusting it to other companies for rent does not affect the tax you should pay. The tax payable is:

(1) Business tax: According to the Provisional Regulations on Business Tax and its detailed rules for implementation, if the taxpayer's turnover does not reach the business tax threshold stipulated by the competent departments of finance and taxation in the State Council, it will be exempted from business tax; If the threshold is reached, the business tax will be paid in full. At present, the business tax threshold is: if the tax is paid on time, the monthly turnover is 20 thousand yuan; If the tax is paid by time, the turnover per day will be 500 yuan. For those who apply for tax registration certificate, the tax payment standard on schedule shall apply; If the tax registration certificate is not obtained, the tax standard shall apply. Taxable amount is rental income ×5%.

(2) Personal income tax: calculated and levied according to the income from property leasing, with the tax rate of 20%. The income from property leasing is generally the taxable income after deducting the prescribed expenses for each income. Every time the income does not exceed 4,000 yuan, 800 yuan will be deducted. Taxable income is the amount of income-tax paid in the process of property lease-repair fee (limited to 800 yuan)-fixed deduction fee (800 yuan).

Taxable amount is taxable income × 20%.

(3) Property tax: the taxable amount is rental income × 12%.

(4) Stamp duty: 65438+ 0‰ of the lease contract amount.

(5) Urban construction tax, education surcharge and local education surcharge: 7%, 3% and 2% of the payable business tax are declared and paid respectively.

If in doubt, please call 12366-2 tax service hotline for consultation.