月租入商用楼房一层取得对方开具的增值税专用发票上标注的税额为522万元。-法律综合法律援助-法律咨询免费平台-国际律师联盟

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问题	月租入商用楼房一层取得对方开具的增值税专用发票上标注的税额为522万元。
释义	法律主观： 1、房屋租金开增值税专用发票的税率是11%，征收率是5%。 2、增值税税率：（1）提供交通运输、邮政、基础电信、建筑、不动产租赁服务，销售不动产，转让土地使用权，税率为11%。（1）提供有形动产租赁服务，税率为17%。
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