Stamp duty on lease contract property fee

1. How to calculate the stamp duty on the lease contract?

Stamp duty is to calculate the tax payable according to the contract amount, buy tax stamps and paste decals on the contract. As can be seen from this provision of stamp duty, this tax is calculated not according to your income per period, but according to the total amount of the contract.

In other words, the lease contract you signed, you are both taxpayers, and the total amount signed according to the lease contract is as follows:

The monthly rent is 200,000, and the lease period is three years, that is, 200,000 x36 months. Calculate the total contract amount (if there are other expenses agreed in the contract, they should be included together) as the stamp duty payable for this lease contract, and multiply it by one thousandth of the stamp duty rate of the property lease contract to calculate the stamp duty payable.

The stamp duty rate of house lease contract is: 1‰, which is applicable according to the lease amount 1‰. If the tax amount is less than 1 yuan, it shall apply according to 1 yuan. The stamp duty rate of real estate lease contract is 1‰, which is calculated and paid in one lump sum according to the signed amount of the contract.

Legal basis: Provisional Regulations on Stamp Duty in People's Republic of China (PRC) Article 3 Taxpayers shall calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations. If the tax payable is less than 1, stamp duty shall be exempted. If the tax payable is above 1 angle, the tax mantissa is less than 5 points, and if it exceeds 5 points, the tax payable shall be calculated at 1 angle.

Second, what should I pay attention to when signing a lease contract?

Signing a house lease contract should pay attention to at least three points:

1. Confirm the subject identity of the lessor and the lessee.

Both the lessor and the renter should confirm each other's identity before signing the contract, mainly by asking the other party to provide ID card and real estate license.

2. Lease period

According to the law, the lease term cannot exceed 20 years; More than 20 years, more than part of the invalid; Upon the expiration of the lease term, the parties may renew the lease contract, but the agreed lease term shall not exceed 20 years from the date of renewal.

3. When signing the contract, you can take some necessary property information first.

Upon the expiration of the lease contract, the lessee shall return the leased house to the lessor as it is. However, due to the lack of evidence, both parties to the lease often disagree and even resort to court. Therefore, in order to make the "original state of the house" clear, it is necessary to take photos of the rented house and save the certificate when handing over the house after the conclusion of the lease contract, and incorporate it into the lease contract in the form of attachments (or attached drawings). After the end of the lease relationship, the house will be recovered. Once there is a dispute with the lessee, it can be used as evidence, especially for relatively high-end real estate.

3. What are the procedures for handling disputes over housing lease contracts?

1. If there is a dispute over the house lease that has been managed according to the Regulations and Several Provisions, the parties concerned may apply to the house management authority for mediation. If there is a dispute over an unmanaged house lease, no mediation will be conducted before the procedure is perfected.

2. The parties to the lease shall apply for mediation of house lease disputes in written form. If a written application is not provided at the time of application, it shall be made up in time.

3. After accepting the application for mediation by the parties, the district leasing bureau or leasing office shall determine the time and place of the mediation meeting within five working days, and notify both parties to the lease.

4. After mediation, the following measures shall be taken according to the specific circumstances: if the mediation is successful, both parties to the lease shall sign a mediation agreement; If the mediation fails to reach an agreement, the mediation shall be terminated and the parties shall resolve the dispute through legal channels; If one or both parties are not present for mediation, the mediation will be terminated, and if both parties are still willing to mediate, another time will be set for mediation.

5. If the lessee breaches the contract, the lessor has terminated the contract or the term of the contract has expired, and the lessee still occupies the leased house, the lessor may apply to the house lease management authority to issue a notice of suspension of use to the lessee, and the application shall be made in writing; And provide proof materials for the service of the notice of termination of the contract. For the lessee who meets the conditions stipulated in Article 33 of the Regulations, the administrative organ shall, after verifying the relevant information, issue a Notice of Moving Out within a Time Limit. If the lessee still does not move out, the lessor shall resolve the dispute through legal channels.

6. If the lessee breaches the contract, the lessor terminates the contract or the term of the contract expires, and the lessee does not actually use the leased house, and the lessor takes measures to open the door and make rounds to recover the house, it may apply to the house lease management authority for being present to witness. The application shall be made in written form, and provide proof of service of the notice of termination of the contract, proof of informing the other party of the measures to be taken, and other materials; After verifying the relevant information, the house rental management authority can be present to witness. After counting the property, the lessor shall make a list of the property, which shall be signed by the lessor and the relevant units present, and the financial lessor after counting shall keep it properly.

Stamp duty is to calculate the tax payable according to the contract amount, buy tax stamps and paste decals on the contract.