The business premises of an enterprise are leased. Is it necessary to pay property tax and land use tax? If so, how is it calculated?

1. If the premises are leased, the lessor is not required to pay property tax and urban land use tax, except in special circumstances. The business premises are owned by itself, and property tax and urban land use tax should be paid every year. Property tax for self-use property = original value of property ×( 1- original value minus proportion )×1.2% urban land use tax = taxable land area (square meter )× applicable tax amount.

2. There is no need to pay property tax, which is a tax levied on house rental. If the leased site is real estate, you need to pay property tax, otherwise you don't have to pay property tax.

3. For example, if an enterprise rents an open space of the enterprise to others as an open-air parking lot, it does not need to pay property tax, but only needs to pay business tax. According to the tax policy, the leased site should pay business tax, personal income tax, urban land use tax, stamp duty, urban maintenance and construction tax, education surcharge and local education surcharge. The business tax rate is 5%, which is based on rental income.

4. Urban maintenance and construction tax rates are 7% in urban areas, 5% in county towns, 1% in towns, 3% in surcharge for education and 2% in surcharge for local education, all based on business tax. Urban land use tax shall be paid in accordance with the prescribed land grade tax standard. Different places have different land grades in levy standard.

5. Stamp duty shall be paid at one thousandth of the lease amount. If the enterprise rents out, the income tax shall be incorporated into the enterprise income tax and calculated as individual rental. Personal income tax will be paid according to the income from property lease, and the income obtained within 1 month will be deducted from 800 yuan and related taxes, with the tax rate of 20%.

Property tax:

1. Property tax is a kind of property tax levied on the property owner according to the taxable residual value or rental income of the house.

2. The current property tax was levied after the second step of changing profits into taxes. 1986, 15 In September, the State Council officially issued the Provisional Regulations on People's Republic of China (PRC) Property Tax, which came into effect on 10/986.

Land use tax:

1. Land use tax is a fixed tax levied on units and individuals using state-owned land according to the land use area. Taking land area as the object of taxation and collecting it from land users belongs to the behavior tax type characterized by paid occupation. Land use tax is only levied in cities above the county level, and urban land use in non-collection areas is not taxed.

2. Land use tax adopts different tax rates, and the annual tax rate per square meter of land in large, medium and small cities and counties is different. In order to prevent the long-term expropriation of land without using and restricting the occupation of more land, an additional tax can be levied within the range of 2-5 times of the prescribed tax amount. Parks, historical sites, temples, cultural, educational, health and social welfare units, towns, streets, public facilities, railways, airports, port areas, railway stations, land for the management of traffic and water conservancy projects, land for agricultural, forestry, animal husbandry, fishery and fruit production bases, and land for personal non-business construction are exempt from land use tax. In order to encourage the use of wasteland, beaches and other land, the land that has been approved for rectification and the transformed abandoned land are given tax exemption for a period of 10 year.

References:

Baidu encyclopedia-property tax

Baidu encyclopedia-land use tax