What is the tax rate for house leasing and venue leasing?

The real estate rental tax, or business tax, is 5%.

(a) to rent a private house, you need to pay the following taxes:

(1) Property tax, 4% rent;

(2) Sales tax, 5% of the rent;

(3) Personal income tax, if the rent does not exceed 4,000 yuan, it will be levied according to 10% of 800 yuan (the rent has been taxed); If the rent exceeds 4,000 yuan (including 4,000 yuan), it shall be10% according to (rent paid tax ×( 1-20%));

(4) Education surcharge is levied at 3% of business tax;

(5) city maintenance construction tax, levied according to business tax 1%;

(6) Stamp duty, 0.65438+ 0% of the rent;

(7) House rental management fee, with rent of 2%.

(2) The Company shall pay the following rental taxes:

(1) Property tax shall be paid annually at 12% of the rent;

(2) Sales tax, 5% of the rent;

(3) education surcharge is calculated by 3% sales tax;

(4) city maintenance construction tax, levied according to business tax 1%;

(5) Stamp duty, 0.65438+ 0% of the rent;

(6) House rental management fee, with rent of 2%;

(7) Houses that are allocated by the administration and rented at a limited price shall be charged at 6% of the rent.

(three) the following taxes shall be paid for the houses rented by the administration, enterprises and organizations:

(1) property tax shall be paid annually at the rate of (original value of the property ×70%) 1.2%;

(2) Sales tax, 5% of the rent;

(3) The enterprise income tax is 15% (rent-pay-tax);

(4) Education surcharge is levied at 3% of business tax;

(5) city maintenance construction tax, levied according to business tax 1%;

(6) The stamp duty is 0.65438+ 0% of the rent.