How to pay the property fee?

1, and the business tax rate is 5%;

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

3. The additional tax rate for education expenses is 3%;

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

legal ground

Provisional Regulations on Urban Maintenance and Construction Tax Article 2

All units and individuals who pay consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with the provisions of these regulations.

Article 3 of the Individual Income Tax Law

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.