How to invoice for renting a factory? (Our company is a general taxpayer of value-added tax)

First, bring the tax registration certificate (photocopy), the lease contract with the lessee, and the ID card of the agent to the tax service hall of the competent local taxation bureau for handling:

1. Business tax: 5% of rental income;

2. Urban construction tax: calculated at the business tax rate of 7%;

3. Education surcharge: The levy rate is 3% of the business tax (some places also levy local education surcharge, and the levy rate varies from place to place, with 1% and 1.5%. )

4. Stamp duty: decal according to one thousandth of rental income;

5. Property tax: based on rental income, the tax rate is12%;

6. Enterprise income tax: local taxes can be levied according to the approved collection method. Nationally, attach rate is between 1%-5%, and generally between 2% and 2.5%.

2. From August 2065438 1 day, the equipment lease belongs to the "tangible movable property lease" stipulated in the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on the Pilot Tax Policy of Changing Business Tax to VAT in Transportation Industry and Some Modern Service Industries (Caishui [2065438+03] No.37), and the applicable tax rate is 17%.

Three, if the lessee is a general taxpayer of value-added tax, according to the requirements of the lessee (general taxpayer), issue a special invoice for value-added tax; If the lessee is a small-scale taxpayer, only ordinary VAT invoices can be issued.

Extended data:

Management of issuing special invoices for value-added tax.

1, basic terms. General taxpayers selling goods (including goods deemed to be sold) and taxable services, as well as non-taxable services that are subject to VAT according to the detailed rules for the implementation of the Provisional Regulations on VAT, must issue special invoices to the buyers unless otherwise stipulated.

2. Special provisions. General taxpayers of value-added tax shall not issue special invoices for value-added tax under the following circumstances.

(1) Selling taxable items to consumers;

(2) Selling duty-free items;

(3) Selling goods declared for export and selling taxable services overseas;

(4) using the goods for non-taxable items;

(5) using the goods for collective welfare or personal consumption;

(6) Providing non-taxable services (excluding value-added tax), transferring intangible assets or selling real estate. When selling taxable items to small-scale taxpayers, special invoices shall not be issued.

3. Time regulation for issuing special invoices. Special invoices must be issued according to the following time requirements:

(1) If the payment is made in advance, accepted by collection, or settled by entrusted bank collection, it shall be the delivery date;

(2) On the day of receiving the payment, if payment and delivery are adopted;

(3) The payment date agreed in the contract if credit sale or installment payment is adopted;

(4) Deliver the goods to others for consignment, which is the date of receiving the consignment list sent by the client;

(5) Taxpayers with two or more institutions and unified accounting transfer goods from one institution to another for sale, and the value-added tax is levied according to regulations, which is the day when the goods are transferred;

(6) Goods provided as investment to other units or individual operators shall be the day when the goods are transferred;

(7) Distribution of commodities to shareholders is the date of commodity transfer.

Baidu Encyclopedia-Invoice Issuing