According to the tax policy, the leased site should pay business tax, personal income tax, urban land use tax, stamp duty, urban maintenance and construction tax, education surcharge and local education surcharge. The business tax rate is 5%, which is based on rental income.

Urban maintenance and construction tax rates are 7% in urban areas, 5% in county towns, 0/%in cities and counties, 3% in surcharge for education and 2% in surcharge for local education, all based on business tax. Urban land use tax shall be paid in accordance with the prescribed land grade tax standard. Different places have different land grades in levy standard. Stamp duty shall be paid at one thousandth of the lease amount.

Whether the rental fee belongs to labor or goods depends on what is leased. Specific identification is as follows:

1. Lease expenses refer to all cash outflows of enterprises for renting equipment. Including rent, equipment installation and debugging fees, interest, handling fees, maintenance fees, insurance fees, guarantee fees, symbolic purchase fees, etc. ;

2. Labor leasing refers to an economic activity in which the leasing institution signs a labor dispatch agreement with the receiving unit, and the leasing institution recruits laborers and sends them to work in the receiving unit, from which the laborers and leasing institution obtain income.

Legal basis:

People's Republic of China (PRC) tax collection management law

first

This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development.

second

This law is applicable to the collection and management of various taxes collected by tax authorities according to law.

essay

The collection and suspension of tax, as well as the reduction, exemption, refund and overdue tax, shall be implemented in accordance with the provisions of the law; Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4

Units and individuals who are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.