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%, 1% according to the taxpayer's location), and the education surcharge rate is 3%.
4. Personal income tax: Personal income tax is levied on the income obtained by individuals from renting houses at the rate of 10%. 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, 20% of the expenses will be deducted, and the balance will be taxable income.
5. Exemption from urban land use tax.
6. Exemption from stamp duty.
Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC) stipulates that individual income tax shall be paid to the following individuals:
(1) Income from wages and salaries;
(2) Income from remuneration for labor services;
(3) Income from remuneration;
(4) Income from royalties;
(5) Operating income;
(6) Income from interest, dividends and bonuses;
(7) Income from property lease;
(8) Income from property transfer;
(9) Accidental income.
Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.