2. Urban maintenance and construction tax, 7% of business tax.

3. Education surcharge, 3% of business tax.

4. Local education surcharge, 2% of business tax.

5. Property tax, 65438+ 0.2% of rental income.

6. Stamp duty, contract amount (if no contract is signed, it will be deemed as signed), and rent 1‰.

7. Individuals who rent out shops need to pay personal income tax: it is calculated according to 20% of the actual income, that is, the rental income is deducted from the relevant taxes paid (in addition, the landlord's expenses for house maintenance are also deducted).

If the unit rents out shops, the profits after deducting relevant taxes and fees will be merged into the profits of the main business of the unit, and 25% of the enterprise income tax will be paid.

Legal basis: Civil Code of People's Republic of China (PRC).

Article 707 Where the lease term is more than six months, it shall be in written form. Article 707 Where a party fails to confirm the lease term in writing for more than six months, it shall do so in writing. If the parties fail to determine the lease term in writing, it shall be regarded as an indefinite lease. If the lease term is fixed, it shall be regarded as an indefinite lease.

Article 710 Where the lessee uses the lease item in accordance with the agreed method or the nature of the lease item, thereby causing losses to the lease item, it shall not be liable for compensation.

Article 715 The lessee may, with the consent of the lessor, improve or add the lease item. If the lessee improves or adds other things to the lease item without the consent of the lessor, the lessor may require the lessee to restore the original state or compensate for the losses.