Rent invoice. When paying the rent, you should go to the tax bureau to invoice the rent and pay the tax. When the company rents a house, if the lessor is an individual and cannot issue an invoice, the unit will go to the tax bureau to open it.
personal income tax: personal income tax is levied at the rate of 1% on the income obtained by individuals renting houses temporarily. If the income from property leasing does not exceed 4, yuan each time, the expenses will be deducted by 8 yuan, and if it exceeds 4, yuan, the expenses will be deducted by 2%, and the balance will be taxable income.