Hello! According to "Interim Measures for the Administration of Taxation of Individuals Renting Housing in Jiangsu Province" (Su Zhengban Fa [2006] No. 136) relevant provisions: Article IV taxpayers should be in accordance with these measures to the competent local tax authorities in charge of the housing seat landing to declare the payment of business tax, urban maintenance and construction tax, education surcharges, local education surcharges, real estate tax (urban real estate tax), personal income tax, stamp duty and land use tax and other taxes and fees. Article 5 in order to facilitate the collection and management of the taxes and fees listed in Article 4 of these Measures, according to the comprehensive collection rate or by the building area of the approved amount of tax to be levied. Article 6 individual rental housing, according to the following taxation to determine the amount of tax payable: (a) the declaration of rental income is true, can provide a real and effective housing lease contract, agreement or fee basis, the rental income and the comprehensive levy rate specified in these measures to calculate the levy. The formula for calculating the taxable amount is: Taxable amount = Rental income × Comprehensive levy rate (2) If the taxpayer has one of the following circumstances, the local tax authorities may approve the taxable amount: 1) refusing to provide the local tax authorities with housing lease contracts, agreements and other tax information or providing false information; 2) incurring tax liabilities, failing to apply for a tax declaration in accordance with the prescribed deadline, and being ordered by the local tax authorities to declare by a certain date, the taxpayer fails to make a declaration; 3) the taxpayer declares a tax return of the taxpayer; 4) the taxpayer declares that the taxpayers have not declared any tax liabilities. The taxable amount is calculated by the formula of "taxable amount". The formula for calculating the taxable amount is: taxable amount = floor area of rental housing × per square meter of the approved tax Article 7 of the individual rental housing tax comprehensive collection rate of 5%. Article 8 the standard taxable amount per square meter by the local tax authorities in various places with reference to the land and housing management department of the rental housing sub-lot, sub-housing structure and use of the approved rent standard reference price of the method to be approved, and adjusted in due course. Article 16 When the lessor collects the rent, he shall issue the invoice uniformly printed by the local tax department to the lessee according to the regulations. If the lessor fails to provide the invoice, the lessee shall have the right to refuse to pay the rent. When the lessee pays the rent, he shall ask for the invoice. The rent paid by the lessee engaged in production and operation shall not be deducted before tax if the lessee fails to obtain a legal invoice. Article 17 The lessor must accept the tax inspection conducted by the local tax authorities in accordance with the law, and truthfully provide relevant information and reflect the tax situation, and shall not refuse or conceal it. When the local tax authorities carry out tax inspection according to law, the relevant units and individuals shall support and assist, truthfully reflect the tax-related situation of housing rental, and provide relevant information and supporting materials. In general, the lessee is not jointly and severally liable.