Matters needing attention in shop rental taxes and fees

1. Taxes shall be borne by the lessor. According to the provisions of laws, regulations, rules and other normative documents, the lessor can bear the following taxes and fees: business tax and additional rent * 5.55% personal income tax income * 20% stamp duty rent (total) 0. 1% (paid in one lump sum when paying taxes for the first time, calculated according to the total rent during the lease term). )

2. The land use tax shall be levied per square meter of residential lots, subject to the actual collection by the collection authority.

3. The sublessor shall bear the taxes and fees. If there is an agreement in the contract, it is also agreed by the landlord. The term of sublease shall not exceed the term agreed in the main contract, nor shall it exceed the content agreed in the main contract. In this case, it is legal for the lessee to sublet the house.

4. However, when subletting, the lessee shall bear the corresponding store lease tax. Pay business tax and additional sublease income * 5.55% and stamp duty sublease rent (total) 0. 1% on time.

Who will bear the taxes and fees for store leasing?

The subject of tax payment is the lessor or sublessor, but the specific tax amount should be stipulated in the lease contract. Both the lessor and the lessee should be aware that the amount of taxes and fees for store leasing is relatively high. After carefully considering the increased cost of long-term tax adjustment, they should agree on specific undertakers to avoid being confused by the low tax rate of some collection outlets in the short term.

What are the precautions for store leasing?

1. A formal lease contract must be signed. The so-called formal lease contract is a lease contract that has been approved by the industrial and commercial record. It can be purchased at the local industrial and commercial department.

2. The lessor must be required to show the original house property certificate and identity certificate. If it is * * *, it needs the signature of * * to take effect.

3. When concluding a contract, the undertaker of other expenses such as house rental tax, property management fee and repair fee must be clearly defined.

4. If the leased store needs to be renovated before it can be used, the scope of renovation should be clearly defined.

5. If the store owner sells or mortgages the store during the lease period, it must be clearly stipulated in the contract to guarantee the lessee's right to continue the lease, otherwise the lessor shall compensate for the losses.

6. The contract shall specify whether the lessee is allowed to sublet to others.

7. When concluding a contract, both the owner and the owner must be present to sign and seal. It is irreplaceable by others.