Contain enterprises in disputes over land lease fees

It mainly includes the following aspects:

I value added tax : The tax rate is 5% on the rental income excluding tax;

II Urban construction tax : The business tax is levied at the rate of 7%;

3、 Education surcharges: levied at 3% of business tax

IV stamp duty : decals per one thousandth of rental income;

V Property tax : It is levied at the tax rate of 12% on rental income;

VI Land use tax : Calculated according to the area of the actually occupied land × the unit level tax amount;

VII individual income tax : Local taxes may be collected according to the approved collection method. Nationwide, the surtax rate is between 1% and 5%, generally between 2% and 2.5%.