1, cancellation of rental filing requires tax. If the lease is terminated, the parties concerned shall, within 30 days, go through the cancellation procedures of the housing lease registration at the original lease registration department. It is necessary to submit the certificate of ownership of the house or the certificate of source of the house, the name of the lessor, the type and number of the certificate, and the place of residence.

2. Legal basis: Article 31 of the Law of the People's Republic of China on the Administration of Tax Collection.

Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone the payment of taxes for a maximum of three months.

Second, what materials are needed for rental registration?

The materials required for rental registration and filing are as follows:

1, a copy of the real estate ownership certificate or other valid documents;

2. An application form for housing lease registration and filing. A copy of the house lease contract;

3. The identity certificate of the applicant. If the applicant is a natural person, submit a copy of the ID card = if it is an enterprise legal person, submit a copy of the business license of the enterprise and a copy of the ID card of the legal representative for other organizations, submit a copy of the organization code certificate and the ID card of the person in charge, and provide the power of attorney of the unit and a copy of the ID card of the agent;

4. If an agent is entrusted, a power of attorney and a copy of the identity documents of the principal and the agent shall be provided;

5, sublease housing should provide written proof that the owner agrees to sublease;

6. Where the information provided is a copy, it is necessary to check the original.