Legal analysis: individual rental shops should pay the following taxes: value-added tax = rent including tax ÷ (1+5%) × 5%; Urban construction tax = VAT payable × 7%; Education surcharge = VAT payable × 3%; Local education fee = VAT payable × 2%; Deed tax = rent excluding tax ×12%;

Stamp duty is five ten thousandths; Income tax = (rent excluding tax-reasonable cost) ×20%.

Legal basis: Article 11 of the Deed Tax Law of People's Republic of China (PRC). After taxpayers pay taxes, the tax authorities shall issue deed tax payment certificates. Taxpayers handle the registration of land and house ownership, and the real estate registration agency shall examine the deed tax payment, tax reduction or exemption certificate or related materials. If the deed tax is not paid as required, the real estate registration agency shall not handle the registration of land and housing ownership.