1. Individual renting houses need to be invoiced by the local tax authorities. You need to provide the owner's ID card, real estate license, lease contract, tenant's taxpayer identification number and other related information. If it is necessary to issue a special VAT invoice, it is necessary to provide the lessee's general taxpayer certificate.

2. Individuals renting houses shall pay VAT according to the rental income excluding VAT, and the tax rate is1.5%; Pay urban maintenance and construction tax at the rate of 7% according to the payable value-added tax, pay education surcharge at the rate of 3% according to the actual value-added tax, and pay local education surcharge at the rate of 2%.

3. Personal rental housing is non-residential, and VAT is paid according to the rental income excluding VAT, and the tax rate is 5%; Pay the urban maintenance and construction tax at the rate of 7% according to the payable value-added tax, pay the education surcharge at the rate of 3% according to the actual value-added tax, and pay the local education surcharge at the rate of 2% according to the actual value-added tax;

4. Pay the property tax according to the rental income excluding VAT, and the tax rate is12%; Pay the stamp duty of the property lease contract according to the rental income recorded in the lease contract, and the tax rate is one thousandth; The urban land use tax shall be paid in annual installments according to the tax standard of the actual occupied land area and land grade; Personal income tax is paid according to "income from property lease", and the tax rate is 20%.