Enterprises renting houses shall pay business tax, urban maintenance and construction tax, real estate tax, stamp tax, enterprise income tax, foreign enterprise income tax, foreign-invested enterprise income tax and urban real estate tax respectively.

Enterprises that rent houses shall pay business tax on the rental income at the rate of 5%. Taxable amount = rental income × Tax rate.

Urban maintenance and construction tax shall be collected as business tax. The tax rate is 1%, 5% and 7% of the business tax actually paid by the taxpayer. Foreign invested enterprises and foreign enterprises are not subject to urban maintenance and construction tax for the time being.

The property tax of the leased house of the enterprise is calculated and levied according to the residual value of the original value of the house recorded in the enterprise's accounting books after deducting 30%, and the tax rate is 1.2%.

The income from renting houses of enterprises shall be included in the taxable income of enterprises, and the enterprise income tax shall be calculated and paid in accordance with the provisions of laws and regulations.

Foreign enterprises and foreign-invested enterprises engaged in real estate business in China shall pay income tax of foreign enterprises and foreign-invested enterprises respectively in accordance with the provisions, and the tax basis shall be the taxable income.

Here is how to pay the above warehouse rental tax. I hope it will be helpful to you.