Legal analysis: the house lease is levied by the IRS on behalf of the local tax bureau, that is to say, it is opened by the local tax. You can issue a general VAT invoice or a special VAT invoice. If the lease object is a general VAT taxpayer, you will be asked to issue a special VAT invoice. If it is a small-scale taxpayer or individual, it can apply to the local taxation bureau for issuing a special VAT invoice, which needs to pay VAT and additional tax.

Legal basis: Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) Article 2 Units and individuals who use land in cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as land use tax) and shall pay land use tax in accordance with the provisions of these Regulations. The units mentioned in the preceding paragraph include state-owned enterprises, collective enterprises, private enterprises, joint-stock enterprises, foreign-invested enterprises, foreign enterprises and other enterprises and institutions, social organizations, state organs, the military and other units; "Individuals" include individual industrial and commercial households and other individuals.