The following taxes should be paid:

1. Property tax: 12% of the rental income is calculated and paid (according to Article 4 of the Provisional Regulations on People's Republic of China (PRC) Property Tax).

2. Business tax: 5% of the rental income is calculated and paid (according to the tax items and tax rates table of the Provisional Regulations of the People's Republic of China on Business Tax).

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (according to the taxpayer's location, the three tax rates are 7%, 5% and 1%), and the education surcharge rate is 3%.

4. Personal income tax: if the income from property lease does not exceed 4,000 yuan each time, the 800 yuan fee will be deducted; If it exceeds 4,000 yuan, after deducting 20% of the expenses, the balance is taxable income at a tax rate of 20% (according to Articles 3 and 6 of the Individual Income Tax Law of People's Republic of China (PRC) and Articles 8 and 21 of the Regulations for the Implementation of the Individual Income Tax Law of the People's Republic of China).

5. Stamp duty: decal at one thousandth of the lease amount under the real estate lease contract. If the tax amount is less than 1 yuan, add 1 yuan (according to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty and the Table of Stamp Duty Items and Rates).

Second, individuals rent houses.

According to the document Caishui [2008] No.24, the following taxes should be paid (property tax, business tax, personal income tax, urban land use tax and stamp duty are given the following preferential treatment respectively):

1. Property tax: calculated and paid at 4% of rental income.

2. Business tax: calculated and paid by halving the tax rate of 3%.

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5% and 1% are applicable according to the taxpayer's location), and the education surcharge rate is 3%.

4. Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from renting houses temporarily. If the income from property lease does not exceed 4,000 yuan each time, 800 yuan will be deducted; If it exceeds 4,000 yuan, after deducting 20% expenses, the balance is taxable income. 5. Exemption from urban land use tax.

6. Exemption from stamp duty.

Three, enterprise taxpayers rent, lease real estate for business.

The following taxes should be paid:

1. Property tax: it shall be paid according to 12% of rental income.

2. Business tax: calculated and paid at 5% of rental income.

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge is 3%.

4. Corporate income tax: settled at the end of the year.

5. Stamp duty: according to the real estate lease contract, stamp is applied at one thousandth of the lease amount. If the tax amount is less than 1 yuan, press 1 yuan for decal.

Fourth, corporate taxpayers rent it to individuals at market prices.

For residential houses, the following taxes and fees shall be paid:

1. Property tax: 4% of the rental income (as stipulated in the document Caishui [2008] No.24).

2. Business tax: calculated and paid at 5% of rental income.

3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.

4. Corporate income tax: settled at the end of the year.

5. Stamp duty: Stamp duty is levied at one thousandth of the lease amount in the real estate lease contract. If the tax amount is less than 1 yuan, press 1 yuan for decal.