How much tax should I pay for the normal rental invoice of Baolong apartment?

1. It depends on whether the enterprise is a small-scale taxpayer or a general taxpayer. General taxpayers do not have to pay taxes if they have input tax invoices that can be deducted.

2. In addition, it depends on the industry, specific business, tax rate or collection rate.

3. If value-added tax is needed, it will involve additional taxes (urban construction tax, education surcharge, local education surcharge) and possibly stamp duty. Some industries also have cultural undertakings.

4. At present, different regions have preferential policies for the above taxes. It depends on the specific situation.

2. Invoices refer to business vouchers issued and collected by all units and individuals in buying and selling commodities, providing or receiving services and engaging in other business activities. It is the original basis of accounting, and it is also an important basis for law enforcement inspection by audit institutions and tax authorities. Different industries have different corporate tax rates. The tax rate of ordinary invoices is 17% for general taxpayers, 13% for small-scale taxpayers and 4% for businesses. If small-scale taxpayers issue ordinary invoices or purchase special invoices, the tax rate can only be 4% and 6%, and the tax rate of ordinary taxpayers to ordinary taxpayers is still 17% (or 654307%). For business tax items, the tax rates may be 3%, 5% and 20%. If the agricultural industry is a tax-free item, the tax rate is 0.

%。

3、

4. The lessor goes to the local taxation bureau to apply for issuing invoices for tax payment, and you pay with the invoices provided by the other party.

First, private rental housing:

Property tax = rental income * 4%;

Stamp duty = rental income * 0.1%;

Personal income tax = rental income *1%;

Land use tax = area * tax (XX yuan/square meter).

If the monthly rent exceeds the threshold, it needs to be levied:

Business tax = rental income * 3%;

Urban construction tax and education surcharge = business tax * 10%.

Two, private rental for business:

Property tax = rental income *12%;

Stamp duty = rental income * 0.1%;

Personal income tax = rental income *1%;

Land use tax = area * tax (XX yuan/square meter).

If the monthly rent exceeds the threshold, it needs to be levied:

Business tax = rental income * 5%;

Urban construction tax and education surcharge = business tax * 10%