What tax should I pay on the income from rent and property fees?

Answer: Article 17 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Caishuizi [1988] No.255) stipulates that "the same voucher contains two or more economic items, so different tax items and tax rates shall apply. If the amount is recorded separately, the tax payable shall be calculated separately and stamped according to the total tax amount; If the amount is not recorded separately, a stamp with high tax rate shall apply. " Therefore, the housing lease contract signed by your enterprise should be handled in accordance with the above provisions, that is, the contract contains two economic matters. According to Article 10 of the Detailed Rules for the Implementation of the Provisional Regulations on Stamp Duty in People's Republic of China (PRC) (Cai Shui Zi [1988] No.255), "Stamp duty is only levied on the vouchers listed in the tax items and tax rates table and other vouchers determined by the Ministry of Finance." However, the service items related to property fees are not listed in the tax items and tax rates table, so property fees do not belong to the scope of stamp duty collection. To sum up, the contract signed by your enterprise should be calculated separately on the basis of listing two economic items respectively, that is, only the rental part of the house is subject to deed tax at one thousandth of the rental amount in the real estate lease contract.