Legal analysis: Property tax is required. Many people mistakenly think that owning a house as the office space of their own company can avoid tax without rental income. In fact, on the contrary, the tax authorities can levy property tax according to the assessed price of the house, and the annual tax rate is 12%. There are even more property taxes to pay. If the company pays the rent, it is less tax-related than not paying the rent. 1. The tax authorities only take rental income as the tax basis. Individuals who obtain rental income from renting houses need to pay business tax, urban maintenance and construction tax, education surcharge, property tax, stamp duty and personal income tax. (1) business tax. First of all, the rental income is calculated and paid business tax according to the service tax item. The calculation formula is: monthly payable business tax = monthly rental income × applicable tax rate. If the leased premises are business premises, the applicable tax rate is 5%; If the house is rented, the preferential tax rate of 3% applies. (2) Pay the urban maintenance and construction tax according to the business tax. The calculation formula is: urban maintenance and construction tax payable = actual business tax paid × applicable tax rate. There are three applicable tax rates for urban maintenance and construction tax: the applicable tax rate is 7% if the individual is located in the urban area; Where the individual is located in a county or town, the applicable tax rate is 5%; If an individual is not in a city, county or town, the applicable tax rate is 1%. (3) Calculate and pay the education surcharge according to the business tax amount. The calculation formula is: education surcharge payable = actual business tax paid ×3%(4) property tax. The tax amount of property tax is calculated and paid according to the rental income, and the calculation formula is: monthly property tax payable = monthly rental income × applicable tax rate. If the leased premises are business premises, the applicable tax rate is12%; If the house is rented, the preferential tax rate of 4% applies. (5) stamp duty. For a contract signed by an individual to rent a store, both parties (including the lessor and the lessee) who sign the contract also need to pay stamp duty according to the tax items of the property lease contract, and the applicable tax rate is 1‰. The calculation method is: stamp duty payable = monthly rental income × lease term (number of months) × applicable tax rate. (6) Personal income tax. After deducting the above taxes and fees (including the repair expenses actually paid by the taxpayer) and the expense deduction standard stipulated by the tax law, it is the taxable income of individuals renting houses. Individuals also need to pay personal income tax according to the income from property leasing, and the preferential tax rate is 10%. There may be some preferential policies in your own place, and you don't have to pay the tax in full. 2. If there is a legal invoice issued by the tax bureau, the payment of rent can be deducted before tax. Therefore, if the profit at the end of the year is greater than the rent paid, the income tax can be reduced by 25%. But if you want to pay the rent, you should consult the local taxation bureau first to see if there is a minimum or maximum amount. If so, the tax bureau has the right to levy taxes according to the rental price of local houses.

Legal basis: Article 3 of the Detailed Rules for the Implementation of the Provisional Regulations on Real Estate Tax in Henan Province stipulates that local tax authorities at all levels should, under the leadership of the local government, strengthen contact with relevant departments such as finance, public security, housing management, street offices, etc., strengthen the publicity of real estate tax, do a good job in tax coordination and tax protection of real estate tax, and strive to form a situation in which the heads of tax authorities, relevant departments cooperate and all sectors of society cooperate to protect taxes.