不動產經營租賃服務。
Real estate business lease service.
1.一般納稅人出租其2016年4月30日前取得的不動產，可以選擇適用簡易計稅方法,按照5%的征收率計算應納稅額。納稅人出租其2016年4月30日前取得的與機構所在地不在同一縣（市）的不動產，應按照上述計稅方法在不動產所在地預繳稅款后，向機構所在地主管稅務機關進行納稅申報。
1. the general taxpayer rents its April 30, 2016 acquisition of immovable property, you can choose to apply the simple method of tax, the tax payable shall be computed in accordance with the rate of 5% levy. Made before April 30, 2016 and the taxpayer rental agencies located in the same county (city) of the real estate tax should be in accordance with the above method in the real estate is located after the advance payment, to the office to the competent tax authorities for tax declaration.
2.公路經營企業中的一般納稅人收取試點前開工的高速公路的車輛通行費，可以選擇適用簡易計稅方法，減按3%的征收率計算應納稅額。
2., the general taxpayers in highway operation enterprises collect the vehicle tolls that are built before the pilot. They can choose to apply the simplified tax calculation method and calculate the taxable amount according to the 3% collection rate.
試點前開工的高速公路，是指相關施工許可證明上注明的合同開工日期在2016年4月30日前的高速公路。
The highway starts before the pilot, refers to that the relevant construction permits stated on the contract start date in April 30, 2016 before the highway.
3.一般納稅人出租其2016年5月1日后取得的、與機構所在地不在同一縣（市）的不動產，應按照3％的預征率在不動產所在地預繳稅款后，向機構所在地主管稅務機關進行納稅申報。
3. the general taxpayer to rent the May 1, 2016 after it had been, and where the institution is located in the same county (city) real estate, should be in accordance with the 3% state rate in real estate is located after the advance payment, to the office to the competent tax authorities for tax declaration.
濟南永君物資有限責任公司
聯系人: 楊經理 13589138999
銷售電話：0531-88692325
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