How to pay taxes on enterprise rental income

The tax payment method of enterprise rental income is as follows:

1. Confirmation of rental income: Enterprises need to confirm rental income, including rent and property fees, according to the lease contract and relevant vouchers, and register for the record.

2. Calculation of tax payable: Enterprises need to calculate the tax payable of rental income according to the provisions of the tax law, and generally calculate the tax payable according to 50% of rental income.

3. Tax payment: Enterprises need to pay the calculated tax payable to the tax authorities in accordance with the provisions of the tax law, and generally pay the tax of last month before 15 every month.

4. Tax declaration: Enterprises need to submit a monthly tax declaration form for rental income to the tax authorities in accordance with the provisions of the tax law, and fill in the rental income, tax payable and tax paid.

Check the enterprise income tax requires the following information:

1. tax return: the enterprise income tax return is an important basis for enterprises to pay taxes, including the annual final settlement return and the quarterly prepayment return;

2. Accounting books: The accounting books of an enterprise are important documents reflecting the business activities of the enterprise, including balance sheets, income statements and cash flow statements.

3. Invoices: The issuance of invoices by enterprises is an important basis for tax authorities to understand the sales income and cost of enterprises, including VAT invoices and ordinary invoices;

4. Contracts and other documents: the contracts and agreements of enterprises are also important basis for tax authorities to understand the operating conditions and tax payment of enterprises.

To sum up, when inquiring about the annual income tax return, it is also necessary to protect the tax account number and password of the enterprise to avoid leakage and misoperation.

Legal basis:

Article 54 of the Enterprise Income Tax Law of People's Republic of China (PRC)

Enterprise income tax shall be paid in advance monthly or quarterly.

An enterprise shall, within 15 days after the end of the month or quarter, submit a tax return for prepaying enterprise income tax to the tax authorities and pay taxes in advance.

The enterprise shall, within five months after the end of the year, submit the annual enterprise income tax return to the tax authorities for final settlement and settlement of the tax refund.

When an enterprise submits an enterprise income tax return, it shall attach financial and accounting reports and other relevant materials in accordance with the regulations.