Urgent ~ ~ ~ How to realize the most effective tax saving for the lessor about the lease of self-owned real estate?

Real estate rental changed to consignment. E company in a city rents a small shopping mall to F company to sell its own products, with an annual rent of 2 million yuan. The original taxable value of the property is 6,543,800 yuan. Both Company E and Company F are general VAT taxpayers. The relevant taxes and fees payable by Company E to obtain rental income are as follows (assuming only business tax and property tax are considered):

The annual business tax payable by Company E is 200×5% = 65438+ 10,000 yuan, and the annual property tax payable by Company E is 200×12% = 240,000 yuan.

Planning scheme: Company E can consider using the facade house to sell products for Company F, and the variety and price of products can be decided by Company F, and Company E only charges commission. Assuming that the commission charged by Company E is still 2 million yuan per year, the relevant taxes and fees that Company E should bear are:

The annual business tax payable by Company E is: 200×5% = 65438+ 10,000 yuan.

The annual property tax payable by Company E is: 1 1,000× (1-30% )×1.2% = 84,000 yuan.

It can be seen that E company can reduce the property tax by 24-8.4 = 1.56 million yuan after planning.

In this planning arrangement, it should be noted that the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Value-added Tax stipulates that consigning goods to others for sale on a commission basis shall be regarded as sales and VAT shall be paid. When goods are sold among ordinary taxpayers, the overall tax burden of value-added tax will generally not increase due to the increase of tax payment links. If Company E is a small-scale VAT taxpayer or does not belong to VAT taxpayer, the feasibility of the above planning scheme should be re-calculated.