1. How to calculate the tax of the lease contract

The tax rate of the lease tax of the lease contract:

1. The business tax rate is 5% of the total rental income, and the threshold is 2, yuan;

2. The urban maintenance and construction tax rate is 7% of the actual business tax paid, but this is divided into regions, 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 located in the city, county or town, the tax rate is 1%;

3. The surcharge for education is 3% of the actually paid business tax;

4. The property tax is 12% of the total rental income; Stamp duty is .1% of the total amount of the lease contract, but it is not enough for 1 yuan to apply decals in 1 yuan; The urban land use tax is calculated by multiplying the area of the rented house by the applicable unit tax, and the local education surcharge is collected by 2% of the actual business tax;

5. The taxable amount of individual income tax is 1% of the taxable income. However, the tax payable is divided into two situations, the main dividing point is whether the income per month exceeds 4 yuan. If the income per month does not exceed 4, yuan (including 4, yuan), the taxable income is the income per month MINUS the taxes paid in the process of renting the house, the rent paid to the lessor, the repair cost of the actual expenses of the rented house borne by the taxpayer, and the donation allowed to be deducted, and then MINUS the 8 yuan. If the income per month is more than 4, yuan, the 8 deducted from the taxable income will be replaced by 2% deducted from the income.

II. What are the types of stamp duty?

The current stamp duty only levies on the vouchers listed in the stamp duty regulations, and there are five specific categories:

1. Purchase and sale, processing contracting, exploration and design of construction projects, construction project contracting, property leasing, cargo transportation, warehousing, loan, property insurance, technology contracts or vouchers with contractual nature;

2. Documents of property right transfer;

3. Business books;

4. Property right certificate, industrial and commercial business license, trademark registration certificate, patent certificate, land use certificate and license;

5. Other vouchers for taxation as determined by the Ministry of Finance.

therefore, the lease contract includes stamp duty.

III. Precautions for Stamp Duty on Lease Contracts

According to the relevant provisions of the Tax Law, the stamp duty on a house lease contract should be calculated at one thousandth of the amount recorded in the lease contract, and the following points should be noted:

1.

2. If the lease contract only stipulates the monthly (or annual, or daily) rent standard without the lease term, the 5 yuan decal can be applied according to the quota at the time of signing the contract, and then the tax will be calculated according to the actual amount and the stamp will be subsidized at the time of settlement later.

3. If the tax is more than 5 yuan, or if it needs to be applied repeatedly, fill in the tax return.

4. Both parties to the contract should calculate, pay and paste stamp duty. To sum up, the calculation of the lease contract tax has been clearly stipulated in the law, and it can be done according to the law. Legal objectivity:

Article 73 of the Civil Code of the People's Republic of China is a lease contract in which the lessor delivers the lease item to the lessee for use and profit, and the lessee pays the rent. Article 75 of the Civil Code of the People's Republic of China * * * The lease term shall not exceed 2 years. More than twenty years, the excess part is invalid. Upon the expiration of the lease term, the parties may renew the lease contract; However, the agreed lease term shall not exceed twenty years from the date of renewal. Article 77 of the Civil Code of the People's Republic of China. If the lease term is more than six months, it shall be in writing. If the parties fail to determine the lease term in written form, it shall be regarded as an indefinite lease.