According to the Provisional Regulations on Property Tax in People's Republic of China (PRC) and other relevant regulations, the property tax should be paid for store leasing, which is what we usually call leasing tax.
Article 2 of the law stipulates that the property tax shall be paid by the property owner;
Article 4 stipulates that if the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.
Article 5 The following properties are exempt from property tax:
4. Non-operating real estate owned by individuals;
In other words, there is no need to pay taxes on renting a house.