Legal analysis: After signing an online rental contract for the record, you have to pay the rental tax. On the one hand, renting a house for the record is to standardize the transaction and safety of the rental market; On the other hand, because of the economic transactions between the two parties, the landlord needs to pay a certain percentage of rental tax after the lease is filed. Among them, the Notice on Tax Policies for Low-rent Housing, Affordable Housing and Housing Leasing stipulates that individual rental housing, regardless of its use, will be subject to business tax at a rate of 3%. Taxpayers who evade private rental tax shall be punished in accordance with the Tax Administration Law of People's Republic of China (PRC) and the relevant provisions of China.

Legal basis: Article 7 of the Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.