Shop rental tax regulations How to calculate shop rental tax How much tax should be paid if the shop sells for 1 million

When leasing a shop, you generally need to understand the required income and expenses. As the owner of a shop, you generally not only charge rent when renting out, but also need to pay shop rental tax. Let’s learn about the shop rental tax regulations with the editor. By the way, let’s talk about shop rental tax. Friends who are interested can take a look at how to calculate it and how much tax a shop will pay if it sells for 1 million.

1. Shop rental tax regulations

1. Business tax regulations

According to the shop rental tax regulations, a business tax of 5% will generally be paid based on the rental income; The city maintenance tax is 7% of the business tax, and the surcharge is 3% of the business tax; the local surcharge is 2% (this may vary from place to place).

2. Real estate tax regulations

Generally, a 12% real estate tax is paid based on the rental income; a stamp tax of one thousandth of the rent recorded in the housing contract is paid. According to the current According to the real estate tax regulations, if a house is rented out, the real estate tax is calculated at 12% of the rental income; at the same time, the rental income is business taxable income, and the business tax is paid at 5%.

3. Additional tax provisions

The surtax of business tax includes urban construction tax and fee surcharge, and local surcharge. According to the current urban maintenance and construction tax law, if the taxpayer is located in an urban area, the tax rate is 7%.

4. Legal provisions

According to State Council Order No. 448 "Decision of the State Council on Amending the "Interim Provisions on Collection Fees and Surcharges"": Effective from October 1, 2005, fees The surcharge is calculated based on the actual tax, business tax and consumption tax paid by each unit and individual. The surcharge rate is 3% and is paid simultaneously with the tax, business tax and consumption tax respectively.

2. How to calculate shop rental taxes

How to calculate shop rental taxes? Shop rental taxes mainly include business tax, personal income tax, real estate tax, urban land use tax, etc. The following is a detailed introduction.

1. Business tax

Those whose monthly rental income is less than 20,000 yuan are exempt from business tax; those whose monthly rental income exceeds 20,000 yuan are subject to 5% of the "service industry-industry" rate. Business tax (pay urban construction tax, fee surcharge, flood control fee and local surcharge at the same time).

2. Personal income tax

If the income from "property income" does not exceed 4,000 yuan per time, 800 yuan of expenses will be deducted; if the income exceeds 4,000 yuan, 20% of the expenses will be deducted. The balance is taxable income, and personal income tax is calculated based on 10%.

When calculating personal income tax from property income, the following expenses should be deducted in order: taxes paid in the property process; actual repair costs for the rental property borne by the taxpayer; expenses stipulated in the tax law Expense deduction standards.

3. Real estate tax

The real estate tax is levied at 12% of the rental income; stamp tax: stamp tax is paid at one thousandth of the amount, and if the tax amount is less than one yuan, it is calculated as one yuan.

4. Urban land use tax

The tax is calculated based on the area confirmed in the land use certificate. If the land use certificate has not yet been issued or the actual occupied area exceeds the area confirmed in the land use certificate, taxpayers should declare truthfully and the local taxation department will verify the tax calculation.

3. How much tax does a shop pay for selling for 1 million yuan?

How much tax does a shop pay for selling for 1 million yuan? When selling a shop, if you get 1 million yuan, you need to pay a lot of taxes and fees. The following is a detailed introduction to taxes and fees.

1. The real estate transaction fee is 3 yuan/square meter.

2. Stamp duty: 0.05% of the house price.

3. Land:

(1) If you can buy a house, land = transfer income - Starting price (plus 5% per year) - relevant taxes × applicable.

(2) If it is not possible to purchase a house, land = (transfer income - transfer income × 90%) × 30%

4. Personal income tax:

The actual levy is (transfer income - original value of the property - reasonable expenses) × 20%, and the approved levy is transfer income × 7.5% × 20% transfer income - original value of the property - reasonable expenses, which is equivalent to personal net income.

5. Business tax and surcharge:

(1) If it is possible to purchase a house first-hand, it is (transfer income - first-hand price) × 5.5%

(2 ) cannot be provided, the transfer income × 5.5%

(3) The tax is 5.56% of the difference

6. Land transfer fee:

Business Houses for purpose use are charged at 35% of the base land price at the grid point; commercial street land parcels on commercial route price sections are charged an additional 10% of the route price; houses for office use are charged at 30% of the base land price at the grid point. % calculated.

7. Land transfer fee deed tax:

It is levied at 3% of the land transfer price collected this time.

(Note: The above data are all from the Internet, for reference only, and are subject to actual costs)

The above are the regulations on shop rental taxes and how to calculate shop rental taxes , related content about how much tax a shop should pay for selling 1 million yuan, I hope it can be helpful to everyone!