The monthly property tax is 5000 * 12% = 600 yuan.
Business tax 5000 * 5% = 250 yuan.
Urban construction tax 250 * 7% = 17.5 yuan.
Education surcharge 250 * 3% = 7.5 yuan.
Total tax payable =600+250+ 17.5+7.5=875 yuan.
Extended data:
Entrusted by relevant laws, regulations and tax authorities, the house lease management department collects lease management fees, and collects private house lease tax and Shenzhen foreign enterprise house lease tax. Lease management fee and house lease tax are based on rent and charged according to certain standards.
Determination of housing rental income
(1) Principles for determining rental income of houses
The determination of housing rental income is the core issue of housing rental tax collection. There are two main principles for determining housing rental income: one is the principle of higher contract rent or guiding rent, and the other is the principle of approved rent.
(1) The principle of which is higher, the contract rent or the guiding rent.
Article 15 of the Regulations on Housing Lease in Shenzhen Special Economic Zone stipulates: "When collecting relevant taxes or collecting housing lease management fees, the tax authorities and district competent authorities shall take the guiding rent as the calculation base; When the rent agreed in the lease contract is higher than the guiding rent, the rent agreed in the contract shall be used as the calculation base. "
② The principle of approved rental income.
Taking Bao 'an District as an example, the Interim Measures for the Administration of Rent Tax Collection of Private Houses in Bao 'an District classifies private houses in Bao 'an District into three categories: residents' self-built houses, residents' non-self-built houses and fund-raising houses. For non-self-built houses and fund-raising houses, the principle of higher contract rent or guiding rent is adopted to determine the rental income.
In addition to determining the rental income of self-built rental houses by residents who need to issue invoices according to the actual rental income, the rental income of self-built houses by other residents is determined according to the approved method. This rent determined by verification means is called approved rent.
(two) the methods and procedures for the verification of the rental income of residents' self-built houses.
① Calculation formula of approved rental income
Approved rental income = residential rental income+commercial rental income
Residential rental income = rentable residential area × residential guidance rent × residential occupancy rate
Commercial rental income = shop area × commercial guidance rent × shop rental rate
Rental residential area = (the number of floors of the whole building-the number of floors where the owner lives) × the average construction area of each floor.
Shop area = actual area agreed by both parties to the shop lease contract.
The construction area of residents' self-built houses is the calculation basis for collecting taxes and fees. Taxes and fees are levied on residents' self-built houses, and the total construction area is calculated on the basis of buildings. If the real estate ownership certificate or valid materials show that the legal ownership or use right of the same building belongs to more than two owners, the total construction area can be calculated separately for the owners.
Residential guidance rent and commercial guidance rent are the housing rental guidance rents published by the municipal rental management office every year. Under special circumstances, you can also use the guidance rent approved by the district and municipal lease management office.
The occupancy rate of houses and shops is the ratio of the rental housing area to the rentable housing area in the area where the house belongs.
Baidu encyclopedia-house rental tax