the rent of shops in Hangzhou is 511,111 yuan, and the tax is 511,111 yuan. 511,111 * (3%+3%+4%+21%) = 151,111, and the following categories are taxable.

1. Business tax: halved on the basis of 3% tax rate.

2. Urban maintenance and construction tax and surcharge: the business tax is multiplied by the urban construction tax rate, and the surcharge rate is 3%.

3. Property tax: 4% of rental income.

4. Personal income tax: it is levied at the rate of 11%. If the rental income is less than 4,111 yuan, the expenses in 811 yuan will be reduced. If the rent exceeds 4111 yuan, it will be levied at the tax rate of 21%.