Value-added tax, urban maintenance and construction tax, education surcharge, local education surcharge, personal income tax, property tax, urban land use tax and stamp duty.

According to Article 4 of the Interim Measures for the Administration of the Collection of Value-added Tax on Taxpayers' Real Estate Business Leasing Services (Announcement No.20 16 of State Taxation Administration of The People's Republic of China), if individuals rent real estate (excluding houses), the tax payable shall be calculated at the rate of 5% and reported to the local competent local tax authorities. At the same time, according to the announcement of State Taxation Administration of The People's Republic of China on issues related to the exemption of small and micro enterprises from value-added tax (State Taxation Administration of The People's Republic of China Announcement No.52, No.2017), individuals who rent non-housing and have a monthly rental income of less than 30,000 yuan can enjoy the preferential policy of temporarily exempting small and micro enterprises from value-added tax.