Do property companies have to pay taxes when they collect rent?

Guangzhou Local Taxation Bureau reminds taxpayers that the deposit and rent received in advance should be taxed in accordance with the provisions of the tax law. The local tax staff said that the deposit collected by the taxpayer from the other party for taxable behavior, regardless of the accounting system, should be incorporated into the turnover to collect business tax. If the deposit is refunded, it can be deducted from the taxable turnover of the current period.

At the same time, according to the Provisional Regulations on Business Tax and its detailed rules for implementation, the company pays business tax, urban construction tax, education surcharge and local education surcharge at the rate of 5.6% in the month of acquisition, and pays property tax at the rate of 65,438+02%.

Extended data:

Miss Wang works as a accountant in a company in Guangzhou. Recently, she received a phone call from the tax administrator. The content is that last August, Miss Wang's company signed a three-year lease contract with another company. The company promised to lease five self-owned shops to the other party from that month, and at the same time charged a deposit equivalent to 9,000 yuan for three months' rent, and received 4 months' rent12,000 yuan in advance.

The above deposit and rent shall be subject to business tax, property tax and other related taxes. However, the company only paid the rent tax in August as required, and the rest did not pay taxes as required, so it is necessary to pay relevant taxes.

The deposit and rent received in advance by property leasing of Phoenix Net are taxable.