不动产经营租赁服务。
Real estate business lease service.
1.一般纳税人出租其2016年4月30日前取得的不动产，可以选择适用简易计税方法,按照5%的征收率计算应纳税额。纳税人出租其2016年4月30日前取得的与机构所在地不在同一县（市）的不动产，应按照上述计税方法在不动产所在地预缴税款后，向机构所在地主管税务机关进行纳税申报。
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.公路经营企业中的一般纳税人收取试点前开工的高速公路的车辆通行费，可以选择适用简易计税方法，减按3%的征收率计算应纳税额。
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.
试点前开工的高速公路，是指相关施工许可证明上注明的合同开工日期在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.
3.一般纳税人出租其2016年5月1日后取得的、与机构所在地不在同一县（市）的不动产，应按照3％的预征率在不动产所在地预缴税款后，向机构所在地主管税务机关进行纳税申报。
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.
济南永君物资有限责任公司
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销售电话：0531-88692325
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