Job Recruitment Website - Property management company - Property leasing base station is given to China Unicom, please let us know the site rental fee tax rate.

Property leasing base station is given to China Unicom, please let us know the site rental fee tax rate.

If the lessor is an individual, he must pay not only 5% of the lease business tax, but also 20% of the personal income tax. If he is in a city, county or industrial and mining area of an established town, he must also pay land use tax. If it is an enterprise or institution, it only needs to pay 5% business tax and 3% enterprise income tax.