1. The Measures for the Administration of Commercial Housing Leasing requires that housing leasing must be registered for the record, otherwise the fine will be more than 1000. This is the duty of the landlord. You want him to provide it to you. Otherwise, you can sue him;

Second, "house lease registration" is subject to tax. If you go to the tax bureau to issue a house lease invoice, you need to provide the lease contract of both parties, the owner's real estate license and ID card, and fill out an application for issuing an invoice on behalf of the local tax.

Personal rental housing

According to the document Caishui [2008] No.24, the following taxes should be paid (property tax, business tax, personal income tax, urban land use tax and stamp duty are given the following preferential treatment respectively):

1. Property tax: calculated and paid at 4% of rental income.

2. Business tax: calculated and paid by halving the tax rate of 3%.

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.

4. Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, 20% of the expenses will be deducted, and the balance will be taxable income.

5. Exemption from urban land use tax.

6. Exemption from stamp duty.

Third, the landlord basically does not register. So he refused to pay taxes.