Hello! According to Article 4 of the Interim Measures for the Administration of Tax Collection of Individual Rental Houses in Jiangsu Province (Su Zhengban Fa [2006]136), taxpayers shall truthfully declare and pay business tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax (urban property tax), personal income tax, stamp tax and land use tax to the local competent tax authorities where the houses are located. Article 5 In order to facilitate the collection and management, the taxes listed in Article 4 of these Measures shall be collected according to the comprehensive collection rate or the approved tax amount according to the construction area. Article 6 The tax payable for individual rental housing shall be determined according to the following methods: (1) If the rental income is true and can provide a true and effective lease contract, agreement or charging basis, it shall be calculated and levied according to the rental income and comprehensive collection rate stipulated in these Measures. The formula for calculating the tax payable is: tax payable = rental income × comprehensive collection rate (2) If a taxpayer has one of the following circumstances, the local tax authorities may verify its tax payable: 1. Refusing to provide tax-related information such as housing lease contracts and agreements or providing false information to the local tax authorities; 2. Taxpayers who fail to declare their taxes within the prescribed time limit shall be ordered by the local tax authorities to declare within a time limit, and those who fail to declare within the time limit; 3. The tax basis declared by the taxpayer is obviously low, and there is no justifiable reason. The calculation formula of tax payable is: tax payable = building area of rented house × approved tax amount per square meter Article 7 The comprehensive levy rate of individual rented house is 5%. Article 8 The standard of tax payable per square meter shall be determined by the local tax authorities with reference to the method adopted by the land and housing management department to determine the reference price of rental housing lots, housing structure and use rent standards, and shall be adjusted in a timely manner. Article 16 When collecting rent, the lessor shall issue invoices uniformly printed by the local tax authorities to the lessee in accordance with regulations. If the lessor cannot provide the invoice, the lessee has the right to refuse to pay the rent. When paying the rent, the lessee shall ask for an invoice. The rent paid by the lessee engaged in production and operation shall not be deducted before tax without obtaining a legal invoice. Article 17 The lessor must accept the tax inspection conducted by the local tax authorities according to law. Provide relevant information to reflect the tax situation, and shall not refuse or conceal it. When the local tax authorities conduct tax inspection according to law, the relevant units and individuals shall support and assist, truthfully reflect the tax-related situation of house rental, and provide relevant information and certification materials. Under normal circumstances, the lessee does not bear joint and several liability.