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How to declare and pay taxes to the tax bureau without a rental contract?
If there is no rental contract in tax registration, it should be signed in time, indicating the basic information of the parties and the house; Housing use; Term of lease; Rent amount and delivery method; Housing maintenance responsibility; Sublease agreement; Conditions for termination of the contract; Liability for breach of contract and other terms agreed by the parties.

legal ground

Article 703 of the Civil Code

A lease contract is a contract in which the lessor delivers the lease item to the lessee for use and income, and the lessee pays the rent.

Article 704

The contents of the lease contract generally include terms such as name, quantity, purpose, lease term, rent and its payment term and method, lease maintenance, etc.

Chapter seven hundred and seven

If the lease term exceeds six months, it shall be in written form. If the parties fail to determine the lease term in writing, it shall be regarded as an indefinite lease.