According to the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1616), if other individuals rent real estate (excluding housing), the tax payable shall be calculated at the rate of 5%, and the tax shall be declared to the local competent local tax authorities. Other individuals renting houses shall calculate the tax payable according to the tax rate of 5% minus 1.5%, and report and pay taxes to the local competent tax authorities where the real estate is located. Article 11 stipulates that other individuals who rent real estate may apply to the local competent local tax authorities for issuing VAT invoices on their behalf.

Housing rental invoice is an invoice designed and issued specifically for housing rental income. The house lease invoice is issued by the local tax bureau where the property is located, and the local tax bureau issues it on its behalf. The materials to be provided are: a copy of the lease contract between the two parties, the owner's real estate license, the owner's ID card and the agent's ID card.

The overall tax rate of the sum of related taxes is different in different places and situations. For example, the total tax rate of individual housing rental ranges from 5% to 7%.