Legal subjectivity:

Taxes are required. According to the relevant laws of our country, individuals should pay business tax, urban maintenance and construction tax, education surcharge, local education surcharge, property tax, urban land use tax, stamp duty, personal income tax, etc. Article 2 of the Individual Income Tax Law shall pay individual income tax on the following personal income: (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. Legal objectivity:

Article 8 of the Provisional Regulations on Urban Real Estate Tax, the real estate tax may be paid quarterly or in half-yearly installments, which shall be decided by the local tax authorities.