How to pay taxes on facade leasing? What are the precautions for renting a facade room?

It is common for many people to rent facade houses, but it is not always so easy and willful when renting them, because it is not so easy to find a long-term renter, and once the two sides reach an agreement, they still need to pay certain taxes. How to pay taxes on facade rental? What are the precautions for renting a facade room? The following is a detailed introduction of Bian Xiao:

First, how to pay taxes on facade leasing:

1, the tax burden of house rent is high, and the taxes payable are: business tax: the tax rate is 5%, that is, 5% of income is paid; Urban construction tax: the tax rate is 7% in cities (5% in county towns and 1% in rural areas), and the tax is 7% of business tax; Handling fee surcharge: the rate is 3%, and 3% of the business tax is paid;

2. Stamp duty: the tax rate is one thousandth, and the tax is paid according to one thousandth of the lease contract amount; Personal income tax: the tax rate is 20%, and the calculation formula is: tax amount = (income -800) * 20%. Some places levy a surcharge of 2% of income;

3. Property tax: the tax rate is 12%, and the tax is paid at 12% of the house rent. Above, if the personal income tax is calculated and paid according to the formula, the comprehensive collection rate of house rental will exceed 30% (that is, 30% of income will be taxed). Due to the higher tax burden of the former, some places directly levy personal income tax at 2% of income, and the comprehensive collection rate is 19.6%.

Second, what are the precautions for renting a facade room?

Investigate the property rights of shops: the use and land use of houses must ensure that the types of houses are commercial houses and the land use is non-residential, before they can be rented as shops, otherwise they will face the risk of failing to obtain business licenses and illegally using houses, so as to ensure that they can sign lease contracts with house owners or other owners.

Rent-free decoration period: rent-free decoration period often appears in the contract, mainly because the lessee needs to decorate the house after handing over the house and can't actually start business. In this case, the lessor agrees not to charge rent during the renovation of the lessee.

Lease deposit: The electricity, telephone and property management fees that the store adapts to are relatively high. It is suggested that the deposit be appropriately high to avoid being insufficient to offset the above expenses. In addition, it should be noted that the lessee keeps delaying the payment of relevant fees during the lease process.