Legal analysis: tax payment needs to go to the Housing Authority for housing lease filing, and then pay relevant taxes. General individuals need to pay 4% property tax, 1.5% business tax and 10% personal income tax. If you violate the terms, once verified, you will be fined. Legal basis: Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection Article 1 This Law is formulated in order to strengthen the administration of tax collection, standardize tax collection, safeguard national tax revenue, protect the legitimate rights and interests of taxpayers and promote economic and social development. Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law. Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations. Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers. Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.