Job Recruitment Website - Property management - Can the rental contract in Guangzhou village be put on record?
Can the rental contract in Guangzhou village be put on record?
Housing rental tax paid by the owners who rent the property according to law; The lessee may voluntarily bear the lease tax;
Secondly, as long as the lessee is willing to bear the real meaning of rent tax, the lease contract is valid. Otherwise, it is invalid.
0.03% stamp duty should be added to the lease contract, and 5%-6% business tax should be paid for the rent of open ticketing lease.
Bring the lessor's ID card (photocopy) and the lease contract with the lessee, and go to the tax service hall of the local taxation bureau with the ID card: 1, business tax: rental income, and the tax rate is 5%; 2. Urban construction tax: business tax is levied at the rate of 7%; 3. Education surcharge: 3% business tax is levied (local education surcharge is levied in some places, and the tax rate of 1% is also 1.5% in different countries). 4. Stamp duty: one thousandth of the rental income decal; 5. Property tax: the rental income tax rate is 12%. How to pay the tax on the lease contract filed in Panyu District: (1) For the lessor who is required to pay the lease tax according to the tax law, you should issue the lease invoice by the rental unit committee and pay the corresponding tax. However, if the contract price signed by both parties is not invoiced, the Committee will not invoice you, and the rent-related taxes and fees must be borne by your unit.
(2) Rent tax:
1) Property tax: 12% from the date when the property tax is paid for the monthly rental income of real estate lease. Page 2) Urban land use tax: The rented house is located within the scope of urban land use tax collection, and the urban land retention tax should be calculated and paid according to the grades of the house and land (including the area of the rented courtyard) and the applicable land tax. According to Guo Shui Fa [2003] No.89 document, real estate leasing and lending starts from the business tax threshold on page 3) Land use tax of taxable heritage towns starts from the date of rent delivery: business tax is levied at 5% of rental income.
4) Urban construction tax and education surcharge: business tax paid by individuals shall be paid according to the tax basis and applicable tax rate. Sign the contract through the written lease agreement confirmed by both parties: As mentioned above, the 3% education surcharge is divided into 7%, 5% and 1% according to the different regions of urban construction tax taxpayers.
5) The stamp duty is one thousandth of the rental amount of 1 yuan decal, and the tax amount is lower than $ 1.
- Related articles
- How about the waiter in the restaurant of United Investment Group?
- What is the sales service hotline of Shanghai Rongchuang Xiangyi Wonderful World (Store)?
- Hongfeng's words
- What about Nanling Kaiyuan Real Estate Investment Co., Ltd.?
- What is the major of Liuzhou City Vocational and Technical College?
- Recommendation of tourist attractions in Liaoning Province
- What happened to Yuancheng Jinyuan
- Elevator room property fee charging standard 202 1
- How to write rectification letter to greening subcontractor for residential property?
- What about the surrounding facilities of Nanyang Chengfa Yuan Shuxiang Community?