Warehouse leasing itself is an economic activity, and all economic activities must involve tax rates and taxes.
In the economic activities of warehouse leasing, the owner is the one who initiates tax payment to the government. Taxes and fees seem to have nothing to do with tenants, but in practice, owners often let tenants share the tax burden in the form of rent, property fees and service fees.
Firstly, it is clear what taxes the owners need to pay: lease tax: general taxpayer: 10% warehouse lease tax (real estate lease) charges 6% warehouse service fee according to rental income.
Precautions for the first-class warehouse: For the site acquired before April 30, 2006, the simple tax calculation method can be selected for the real estate lease tax, and the tax rate is 5%. That is, 5% and 10% are both real estate rental taxes, and the only difference is the different acquisition time.
Precautions for the first-class warehouse: For the site acquired before April 30, 2006, the simple tax calculation method can be selected for the real estate lease tax, and the tax rate is 5%. That is, 5% and 10% are both real estate rental taxes, and the only difference is the different acquisition time.
Small-scale taxpayer: Pay 3% VAT according to rental income.
A warehouse note: general VAT taxpayers with annual income (excluding tax) above 5 million yuan, and small-scale taxpayers with annual income below 5 million yuan.
Other taxes: urban maintenance and construction tax: urban maintenance and construction tax is based on the paid value-added tax and paid at the applicable tax rate. If the taxpayer is located in the urban area, the tax rate is 7%;
Located in the county (county, municipal district), the tax rate is 5%; The location is not in the city. The tax rate of counties or towns (counties and municipal districts) is 1%.
Stamp duty: when signing the contract, the decal is one thousandth of the lease amount contained in the written lease contract signed by both parties. If the tax amount is less than one yuan, an additional one yuan will be affixed.
Land use tax: land area × applicable tax rate (different from place to place). First-class warehouse reminder: among so many taxes, value-added tax is the most influential. Value-added tax and rent interact, and rent determines the tax amount, which is often shared with tenants after changing the form.
Legal basis:
Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1Article 15 of the Implementation Measures for the Pilot Project of Changing Business Tax to VAT.
VAT rate:
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts 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.