1, the individual landlord, the landlord himself is present, and the ID card, lease contract and bank card are properly taxed;

2. The landlord of the unit and the electronic tax bureau of the unit submit invoices on behalf of them, and the registration personnel of the tax bureau in the lobby go to the tripartite agreement or UnionPay card to pay taxes, and they can bring their ID cards and the registration personnel of the tax bureau themselves. At present, the electronic tax bureaus in some areas support individuals to open the submission business on their behalf, and individuals can also log in to the electronic tax bureau to submit, and then swipe their ID cards in the lobby to collect them.