问题已解决
老師您好,請(qǐng)問現(xiàn)在最新的租賃稅是多少?按出租個(gè)人物業(yè)租賃稅?企業(yè)物業(yè)的租賃稅?謝謝?
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你好,租賃的不動(dòng)產(chǎn)嗎?
2023 09/06 14:53
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2023 09/06 14:55
是的,老師,用于公司經(jīng)營(yíng)
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郭老師 
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2023 09/06 14:57
如果房東是個(gè)人,增值稅5%,附加稅6%,個(gè)稅20%,有些地方按照金額0.5%-2%,房產(chǎn)稅6%,印花稅千分之一減半
開普通發(fā)票,月租金10萬(wàn)以內(nèi),增值稅、附加稅不用交。
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郭老師 
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2023 09/06 14:58
銷售方如果是企業(yè),一般納稅人營(yíng)改增之前在房屋5%,營(yíng)改增值后的9%,
附加稅12%,小型微利企業(yè)減半
印花稅千分之一,小型微利企業(yè)減半
房產(chǎn)稅12%,小型微企業(yè)減半
土地增值稅,看你當(dāng)?shù)豛n企業(yè)所得稅小型微利企業(yè)5%
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2023 09/06 15:04
老師,如果租賃的是動(dòng)產(chǎn)呢?是多少?
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郭老師 
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2023 09/06 15:06
個(gè)人增值稅1%,附加稅6%,個(gè)稅20%。增值稅起征點(diǎn)500,個(gè)稅起征點(diǎn)800。
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郭老師 
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2023 09/06 15:07
一般納稅人13%,
附加稅12%,小型微利企業(yè)減半
印花稅千分之一,小型微利企業(yè)減半
企業(yè)所得稅小型微利企業(yè)5%。
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2023 09/06 15:23
好的,非常感謝!老師,如小型微利企業(yè),利潤(rùn)超300萬(wàn),企業(yè)所得稅還是按5%計(jì)嗎
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2023 09/06 15:24
利潤(rùn)超過300萬(wàn)的,全部按照25%來(lái)交,他就不屬于小型微利企業(yè)了。
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2023 09/06 15:32
好的,非常感謝郭老師!
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郭老師 
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2023 09/06 15:34
不用客氣,工作愉快。
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