Traditional Culture Encyclopedia - Hotel accommodation - How to pay taxes on the lease of shops in Hefei
How to pay taxes on the lease of shops in Hefei
Self-operated calculation method for shops: original value of real estate * 70% * 1.2% = self-operated tax payable 1 year, and self-operated tax is levied for shops in partnership (self-operated): original value of real estate * 70% * 1.2% = self-operated tax payable 1 year.
According to the Provisional Regulations on Property Tax in People's Republic of China (PRC) and other relevant regulations, the property tax should be paid for store leasing, which is what we usually call leasing tax. Article 4 stipulates that if the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If it is paid according to the rental income of real estate, the tax rate is 12%.
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