1, tax payment is an obligation stipulated by law, and no one can agree to transfer his tax payment obligation to others. Therefore, it is illegal to stipulate in the house lease contract that the taxes and fees shall be paid by the lessee;

2. However, some contracts, including house sales contracts, are so agreed and executed. If the other party does not agree, the lessor or the house seller can raise the rent or house price, and the final result is still that the lessee or the buyer increases the expenditure.

The landlord needs to issue the original real estate license and the landlord's ID card, one copy each, and can sign the contract only after verification. When signing the Lease Contract, the lease term and specific address shall be clearly stated, and the specific address shall be consistent with the real estate license.

Legal basis: Article 3 of the Detailed Rules for the Implementation of People's Republic of China (PRC) Tax Collection and Management Law.

Any decision made by any department, unit or individual that conflicts with tax laws and administrative regulations shall be null and void, and the tax authorities shall not implement it and report it to the higher tax authorities. Taxpayers shall fulfill their tax obligations in accordance with the provisions of tax laws and administrative regulations; Contracts and agreements signed by both parties are invalid if they conflict with tax laws and administrative regulations.