What tax should I pay on the property?

Property companies generally need to pay the following fees:

1. Business tax: the tax rate is 5%.

2. Urban construction tax: the tax rate is 7% (urban area), 5% (county town), 1% (other).

3. Education surcharge: 3% tax rate.

4. Withholding and paying personal income tax (the tax rate table is applicable to income excluding wages and salaries tax).

Taxable income (excluding tax) Tax rate (%) Quick deduction (RMB)

1 5 0 for the part not exceeding 475 yuan

2 The excess is 475 yuan to 1825 yuan 10 25 yuan.

3 the part exceeding 1825 yuan to 4375 yuan 15 125

4 The excess amount is 4375 yuan to 16375 yuan 20 375 yuan.

5 The part exceeding 16375 yuan to 3 1375 yuan is 25 1375.

6 the part exceeding 3 1375 yuan to 45375 yuan 30375

7 The portion exceeding 45,375 yuan to 58,375 yuan 356,375

8 The part exceeding 58,375 yuan to 70,375 yuan 40 65,438+00375

9 The part exceeding 70,375 yuan 45 15375

Verb (abbreviation of verb) stamp duty rate

1, the applicable tax rate for property lease contracts, warehousing contracts and property insurance contracts is one thousandth;

2, processing contracts, construction engineering survey and design contracts, cargo transportation contracts, property transfer certificates, the tax rate is five ten thousandths;

3, purchase and sale contracts, construction and installation engineering contracts, technology contracts, the tax rate is three ten thousandths;

4. For loan contracts, the tax rate is 0.5 ‰;

5. The account books for recording funds shall be recorded as 0.5% of the total amount of "paid-in capital" and "capital reserve".

Flowers;

6, business account books, rights, license photos, according to the quota decal five yuan.

Intransitive verb Property tax rate:

1, ad valorem duty: 1.2%

2. Rent tax: 12%

Seven, land use tax rate (fixed tax rate)

Urban land use tax adopts a fixed tax rate, that is, a differential tax rate. According to the provisions of large, medium and small cities, counties, towns and industrial and mining areas, the annual tax payable per square meter of land use tax. The specific criteria are as follows:

1, from 0.5 yuan to 10 yuan.

2. Medium-sized cities from 0.4 yuan to 8 yuan.

3. Small cities from 0.3 yuan to 6 yuan. Acting sales of major online school learning cards | domestic wealth

4, county, towns, industrial and mining areas from 0.2 yuan to 4 yuan.

Annual taxable amount = actually occupied taxable land area (square meters) * applicable tax amount

Eight, vehicle and vessel use tax

Nine. business income tax

Enterprise income tax: a tax levied on enterprise profits, with a basic tax rate of 33% and two preferential tax rates of 18% and 27%. Taxable income (that is, profits recognized by tax authorities) is 33% above100000 yuan, 18% below 30000 yuan, and 27% between 300000 yuan and100000 yuan.