1, business tax: 5% of rental income;

2. Property tax: rental income12%;

3. Urban construction tax and education surcharge: According to the business tax regulations, the office building sold by domestic companies should be paid according to the actual business tax multiplied by the prescribed tax (fee) rate, 7% (where the taxpayer is located in the urban area), 5% (where the taxpayer is located in the county), or 1% (where the taxpayer is not located in the urban area, county or town) and education surcharge (3

4. Rental income should be included in the company's operating income to calculate enterprise income tax.

5. If it is rented by individuals, pay the comprehensive tax to the street rental house management core, which is generally14%;

If it is an enterprise transfer, it needs to pay business tax, urban construction tax, education surcharge, stamp duty and land value-added tax. If it is a person, it is more complicated. The national business tax is 5%, the property tax 12%, and the income tax is not uniform. Rent tax includes these.

What is the rental tax rate for office buildings?

1, calculated separately

Housing rental tax including tax rate:

The tax rate of business tax is 5% of the total rental income, and the threshold is 20000 yuan; The tax rate of urban maintenance and construction tax is 7% of the actual business tax, but it is regional, and the taxpayer is located in the urban area, and the tax rate is 7%; Where the taxpayer is located in a county town or an established town, the tax rate is 5%; If the taxpayer is not in a city, county or town, the tax rate is1%;

The education surcharge is 3% of the actual business tax paid;

Property tax is 65438+ 0.2% of total rental income; The stamp duty is 0. 1% of the total amount of the lease contract, but the part less than 1 yuan will be stamped with 1 yuan; Urban land use tax is calculated by multiplying the rental housing area by the applicable unit tax, and local education surcharge is levied at 2% of the actual business tax.

The taxable amount of individual income tax is 65438+ 00% of taxable income. However, there are two kinds of tax payable, the main dividing point is whether the monthly income exceeds 4000 yuan. If the monthly income does not exceed 4,000 yuan (including 4,000 yuan), the taxable income is the monthly income minus the taxes and fees paid in the process of renting the house, the rent paid to the lessor, the repair expenses actually paid by the taxpayer, and the donation allowed to be deducted, and then minus the 800 yuan. If the monthly income is more than 4,000 yuan, 800 yuan deducted from the taxable income will be deducted from the income.

2. Consolidated calculation

Business tax, personal income tax, property tax and land use tax involved in house leasing can also be calculated together. For example, Hubei will combine them into "house leasing tax" for collection.

There are different comprehensive tax rates for individuals renting houses, no houses, renting houses by enterprises and institutions, etc.

Individual rental housing, the monthly rent is less than 5000 yuan, the tax rate is 4%; 5,000 yuan (inclusive)-20,000 yuan, 5%; More than 20,000 yuan (inclusive), 7.68%. Individuals rent a house with a monthly rent of 3,000 yuan, and the monthly tax burden is 120 yuan.

Individuals renting non-residential houses with a monthly rent of less than 5,000 yuan, the tax rate is 6.1%; 5,000 yuan (inclusive)-20,000 yuan, 8.1%; More than 20,000 yuan (inclusive), 15.7%.

For enterprises and institutions to rent houses to individuals for living, 9.7% of the monthly rental income will be levied; Non-housing rent is levied at 13.7%.

3. According to the Announcement on Issuing the Interim Measures for the Administration of Value-added Tax Collection of Taxpayers Providing Real Estate Leasing Services. According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16, ordinary taxpayers can choose to apply the simple tax calculation method to real estate acquired before April 30 of that year, and calculate the tax payable at the tax rate of 5%. Individual industrial and commercial households renting houses shall calculate the tax payable at the tax rate of 5% minus 1.5%.

In the process of office rental transaction, property management fee is the most important fee except rent, because the environment and service quality of an office building are directly related to the management level of the property management company. The fees charged by various property management companies are often high and low. Therefore, when renting an office building, the level and payment method of the property management fee should be made clear in advance.