1, enterprise rental tax: property tax: calculated and paid at 12% of rental income; Business tax: calculated and paid at 5% of rental income; Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban maintenance and construction tax rate (7%, 5%, 1% according to the taxpayer's location), and the education surcharge rate is 3%; Personal income tax: 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 shall be deducted, and the balance shall be taxable income at the tax rate of 20%; Stamp duty: decal of one thousandth of the lease amount of the real estate lease contract. If the tax amount is less than 1 yuan, it shall be stamped as 1 yuan;

2. Personal rental tax: property tax: calculated and paid according to 4% of rental income; Business tax: calculated and paid by halving the tax rate of 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%; Personal income tax: Personal income tax is levied at the rate of 10% on the income obtained by individuals from temporarily renting houses. 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, after deducting 20% of the expenses, the balance is taxable income; Exemption from urban land use tax; Exempt from stamp duty.

Legal basis: Article 1 of People's Republic of China (PRC) Deed Tax Law.

Units and individuals that transfer the ownership of land and houses within the territory of People's Republic of China (PRC) and bear the deed tax shall pay the deed tax in accordance with the provisions of this Law.