1. VAT: If the shops rented by individuals are taxable items, then the rental income needs to pay VAT. The VAT rates are 3%, 6%, 9% and 13%, depending on the industries, products and services of different taxpayers.

2. Urban maintenance and construction tax and education surcharge: These two taxes are calculated according to the value-added tax, and the tax rates are 7% and 3% respectively.

3. Personal income tax: the rent of individual rental shops belongs to personal income and needs to be paid personal income tax. The tax rate of individual income tax varies according to the amount of income. The current maximum tax rate is 45%.

4. Property tax: individual rental shops need to pay property tax. Property tax registration certificate: you need to register with the local tax authorities and obtain a tax registration certificate.

The information required for individual rental shops to pay taxes is as follows:

1. Invoice: It is necessary to provide invoices to tenants, and issue invoices and file tax returns according to regulations.

2. Tax declaration: you need to fill in and submit tax declaration forms in accordance with regulations, and declare relevant information such as rental income and expenditure.

3. Real estate license or lease contract: you need to provide proof such as real estate license or lease contract to prove that you are the owner or lessee of the store. The tax rate is 1.5%, calculated according to the appraised house price.

To sum up, the specific calculation method and tax rate standard of the above taxes and fees may be different according to different local laws, regulations and policies. In addition, individual rental shops also need to declare and pay relevant taxes and fees on time to avoid adverse consequences such as late payment fees and fines. It is suggested that the owners of individual rental shops consult the local tax authorities or professionals of accounting firms in the process of tax declaration to ensure that their tax actions are legal and compliant.

Legal basis:

Article 3 of the Individual Income Tax Law of People's Republic of China (PRC)

Personal income tax rate:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.