开发商将房屋出租按税法规定需要缴纳营业税和房产税，那么宁波银亿公司可以

开发商将房屋出租按税法规定需要缴纳营业税和房产税，那么宁波银亿公司可以将租金收入拆分为租赁收入和物业管理，把人工、维护等后勤费用涵盖其中，减少税额。在2019年7月，宁波银亿公司把一栋商务楼的地下室租给另一企业作为停车场使用，双方签订了租赁协议，协议内容如下:地下室租期3年，租金每年500万元，物业管理及电费费用100万元。我们可以计算一下，在租金收入分解前，宁波银亿公司应缴纳租金收入的营业税及附加为500×5.5%=27.5万元，房产税为500×12%=60万元，共缴纳27.5+60=87.5万元。如果宁波银亿公司与租赁企业先签订一份租赁合同，租金每年470万元，同时另外签订一份物业管理合同，收取物业管理及耗电费用100万元，那么此时应该缴纳的租金收入营业税及附加为470×5.5%=25.85万元，房产税为470×12%=56.4万元，共计缴纳25.85+56.4=82.25万元，由此可得分解房屋的租赁收入可以节约税收5.25万元。

开发商将房屋出租按税法规定需要缴纳营业税和房产税，那么宁波银亿公司可以将租金收入拆分为租赁收入和物业管理，把人工、维护等后勤费用涵盖其中，减少税额。 在2019年7月，宁波银亿公司把一栋商务楼的地下室租给另一企业作为停车场使用，双方签订了租赁协议，协议内容如下:地下室租期3年，租金每年500万元，物业管理及电费费用100万元。 我们可以计算一下，在租金收入分解前，宁波银亿公司应缴纳租金收入的营业税及附加为500×5.5%=27.5万元，房产税为500×12%=60万元，共缴纳27.5+60=87.5万元。 如果宁波银亿公司与租赁企业先签订一份租赁合同，租金每年470万元，同时另外签订一份物业管理合同，收取物业管理及耗电费用100万元，那么此时应该缴纳的租金收入营业税及附加为470×5.5%=25.85万元，房产税为470×12%=56.4万元，共计缴纳25.85+56.4=82.25万元， 由此可得分解房屋的租赁收入可以节约税收5.25万元。

According to the tax law, developers need to pay business tax and real estate tax when renting houses. Then Ningbo Yinyi company can divide the rental income into rental income and property management, and cover the labor, maintenance and other logistics expenses, so as to reduce the tax. In July 2019, Ningbo Yinyi company rented the basement of a business building to another enterprise as a parking lot. The two parties signed a lease agreement. The agreement is as follows: the lease term of the basement is three years, the annual rent is 5 million yuan, and the property management and electricity charges are 1 million yuan. We can calculate that before the breakdown of rental income, Ningbo Yinyi company should pay the business tax and surcharges of rental income as 500 yuan × 5.5% = 275000 yuan, property tax is 500 yuan × 12% = 600000 yuan, a total of 275000 + 60 = 875000 yuan. If Ningbo Yinyi company signs a lease contract with the leasing enterprise first, the annual rent is 4.7 million yuan, and at the same time, it signs another property management contract, charging 1 million yuan for property management and power consumption, then the rental income, business tax and surcharges that should be paid at this time are 4.7 million yuan × 5.5% = 258500 yuan, and the property tax is 470 yuan × 12% = 564000 yuan, a total of 2585 + 564 = 822500 yuan, which can be divided into rental income of housing and tax savings of 52500 yuan.<br>