When the landlord rents out the house, he goes to the tax bureau to invoice on his behalf and pays personal income tax according to the income from property lease. Every time the income does not exceed 4000 yuan, the cost will be reduced by 800 yuan; If it exceeds 4,000 yuan, after deducting 20% of expenses, the balance is taxable income, and the tax rate is 20%. At present, personal income tax is levied at the reduced rate of 10% on the income obtained by individuals renting houses.

Since the income from personal property lease is calculated on a monthly or per-time basis, once paid, it will not be returned to the individual.