Real estate is an important part of the proportion of company assets, the tax of real estate is different from other business types, so the processing of the finance and tax of real estate also need to be very careful. Today I would like to share with you the situation that needs attention in tax selection of real estate lease.
First of all, the tax rate for general taxpayers on real estate leases is9%. But if the leased real estate is2016years4month30Prior to the acquisition, can choose to apply the simple tax method, according to5%(If you are a small taxpayer, you may choose to use the levy directly5%Make a calculation).
Such as a companyAIs the general taxpayer, in2015Year acquired real property and let it, rent monthly50000Yuan, if the normal tax rate is used, the monthly amount of VAT payable is50000/(1+9%)*9%=4128.44
However, if the company chooses the simple tax rate, the monthly amount of VAT only needs to be paid50000/(1+5%)*5%=2380.95
The amount of VAT that the company can pay less per month is1747.49yuan
Therefore, different tax payment methods are selected, and the taxes paid are also different.
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