Value-added tax rate of rental stalls in farmers' markets

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.

Legal objectivity:

Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China, on comprehensively promoting the pilot project of changing business tax into value-added tax Article 15 Value-added tax rate: (1) Taxpayers have taxable behavior, except as provided in items (2), (3) and (4) of this article, the tax rate is 6%. (2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%. (3) Providing tangible movable property leasing services at the tax rate of 17%. (4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Legal basis: Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax is limited to individuals. The scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.