1. Business tax, personal income tax, urban land use tax, stamp duty, urban maintenance and construction tax, education surcharge and local education surcharge shall be paid for the leased site;
2. The business tax rate is 5%, based on rental income;
3. The tax rate for urban maintenance and construction is 7% for urban areas, 5% for county towns, 0/%for towns, 3% for education fees and 2% for local education fees, all based on business tax;
4. 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. Stamp duty shall be paid at one thousandth of the lease amount.
Matters needing attention in land lease:
1, subject qualification, check whether the obligee recorded in the property certificate is consistent with the lessor;
2. The lease term, indicating the lease start and end date and lease term;
3 land information, indicating the name, location, area and quality grade of the leased land.
To sum up, if it is used by others, then taxpayers also need to pay a tax, and the tax standard will be levied according to the actual situation of the land. In general, the tax rate will be calculated according to 1 1%. Therefore, you can consult more when dealing with it, so as to safeguard your rights and interests.
Legal basis:
"Measures for the implementation of the pilot reform of business tax to value-added tax" fifteenth
VAT rate:
1. Taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items 2, 3 and 4 of this article.
Provide transportation, postal services, basic telecommunications, construction and real estate leasing services, sell real estate and transfer land use rights, and the tax rate is 1 1%.
3. Providing tangible movable property leasing services at the tax rate of 17%. 4. Cross-border taxable behavior of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.