What's the tax rate for the venue rental fee?

According to the tax policy, the leased premises should pay business tax, personal income tax, urban land use tax, stamp duty, urban maintenance and construction tax, education surcharge and local education surcharge.

1, the business tax rate is 5%, and the tax is paid according to the rental income.

2. Urban maintenance and construction tax rate is 7% in urban areas, 5% in county towns, 1% in urban areas, 3% in education fees and 2% in local education fees. The tax base is based on business tax.

3. Urban land use tax is levied according to local tax grade standards. Local tax levels vary from place to place.

The rent of stamp duty is one thousandth of the lease amount.

5. If the enterprise rents out, the income tax shall be calculated together with the enterprise income tax.

6. Personal income tax shall be paid after deducting 800 yuan and related taxes and fees within one month, and the tax rate is 20%.

When applying for an invoice from the tax authorities, the house lease contract and other materials required by the tax authorities shall be provided. There is no need to pay land value-added tax on the leased site. Because neither the urban real estate tax nor the land use tax is the lessee's business.