If an enterprise owns its own real estate and rents it out, in addition to the quarterly calculation and payment of value-added tax, and the year-end calculation and payment of corporate income tax, it also needs to pay the real estate tax separately. If it forgets to pay the real estate tax, there will be tax risks. So how should the property tax be calculated?
The real estate tax for enterprises renting out real estate has2There are different calculation methods, one is based on price, the other is based on rent.
If the enterprise takes the real estate as a financial lease, it generally needs to be assessed from the AD valorem. AD valorem property tax is a one-time deduction based on the original value of the property10%～30%The remaining value is calculated and paid. (The proportion of deduction shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government on their own within the range of deduction provided for in the Tax Law) and1.2%Tax rate is calculated.
If the company puts a value1000WThe local deduction for the finance lease of the home is20%Is the property tax payable=1000W*(1-20%)*1.2%=9.6W.
If the enterprise takes the real estate as an ordinary lease, it generally needs to be collected from the lease. The rent is calculated by multiplying the tax rate directly. The tax rate from rent is12%.
If a company is one of them1Floor room5Wyuan/If the price of the month is rented, the amount of property tax payable is as follows:=5W*12%=0.6Wyuan/Monthly property tax.
Therefore, enterprises need to pay attention to the different leasing methods, the calculation of property tax is also different. Companies need to calculate property taxes accurately and pay them on time.
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