Legal analysis: landlords who rent shops need to pay taxes. Taxes payable include: value-added tax, excluding 5% tax revenue; Urban maintenance and construction tax, 7% of value-added tax; Education surcharge, 3% of value-added tax; Local education surcharge, 2% of value-added tax; Property tax12%; Stamp duty 0.1%; Urban land use tax is levied according to the unit tax of the land area and land grade actually occupied by individuals renting non-housing units; Personal income tax, for those who can accurately calculate the taxable income, personal income tax is levied according to the actual situation, and the tax rate is 20%. If the taxable income cannot be accurately calculated, individual income tax can be calculated and levied at 1% of the rental income excluding value-added tax. Small-scale VAT taxpayers whose monthly sales or turnover does not exceed 30,000 yuan (including 30,000 yuan) shall be exempted from VAT. Payers whose monthly sales or turnover does not exceed 654.38+10,000 yuan (quarterly sales or turnover taxed on a quarterly basis does not exceed 300,000 yuan) shall be exempted from additional education fees and local education fees.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 30 A withholding agent shall perform the obligation of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations.

When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling.

The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.

Article 31 Taxpayers and withholding agents shall pay or remit taxes within the time limit prescribed by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations.

Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.