when renting a house, an individual should take the ownership certificate, state-owned land use certificate and lease contract and other relevant information, take the initiative to go to the local tax authorities where the house is located, and pay property tax, urban land use tax, business tax, urban maintenance and construction tax, education surcharge, stamp duty and personal income tax in accordance with the regulations.

As you rent a facade house, it is a non-residential house, so you should declare and pay taxes as follows:

1) Property tax. For private property owners who rent their houses to individuals for living, they can be exempted from paying property tax and urban land use tax for the time being if they are filed by the housing management department and implement the rent standards stipulated by the housing management department

2) Urban land use tax: individuals with housing property rights, whose rented houses are within the scope of urban land use tax levy, should calculate and pay urban land use tax according to the area of housing land (including the rented courtyard), the land grade and the applicable land grade tax. According to document No.89 [2113] issued by the State Administration of Taxation, the urban land use tax shall be levied from the month following the delivery of the leased or lent property.

3) Business tax: individuals should pay 5% of their rental income, and those whose monthly rental income is less than 811 are exempt from business tax.

4) Urban construction tax and education surcharge: individuals should pay the business tax at the same time. As mentioned earlier, the surcharge for education is 3%, and the urban construction tax is divided into 7%, 5% and 1% according to the taxpayer's location. < P > 5) Stamp duty: individuals renting their own houses, which are used for production and operation, should be stamped at one thousandth of the lease amount determined in the written lease contract concluded by both parties when signing the contract, and if the tax amount is less than that of 1 yuan, it should be stamped in 1 yuan.

6) Personal income tax: individuals renting houses. If the monthly income is above 4,111, personal income tax shall be calculated and paid according to the taxable income after deducting 21% from the monthly rental income, and the tax rate is 21%.