营改增后仓储租赁如何纳税-天气预报

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营改增后仓储租赁如何纳税

更新时间： 2020-07-05 00:00:00

对于个人取得的财产租赁所得属于个人所得税征税范围。对于财产租赁所得适用百分之二十比例税率，按月缴纳个人所得税。

当每月租赁收入小于或等四千元的，应纳税所得额等于收入减相关税费减修缮费用（八百元为限）减八百元；当每月租赁收入超过四千元的，应纳税所得额等于收入减减相关税费减修缮费用（八百元为限）乘以一减百分之二十。另外，根据印花税暂行条例相关规定：对于财产租赁合同，应按租赁金额千分之一的税率缴纳印花税。

关键词：仓储租赁如何纳税

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