Legal analysis: Individuals renting out non-housing (stores, offices, etc.) should pay the following taxes:

1. Property tax: calculated and paid at 12% of the rental income (according to Article 4 of the Provisional Regulations on Property Tax of the People's Republic of China*** and the State).

2. Business tax: calculated and paid at 5% of the rental income (according to the tax rate table of tax items of the Provisional Regulations on Business Tax of the People's Republic of China*** and the State).

3. Urban maintenance and construction tax and education surcharge: payable by multiplying the actual amount of business tax paid by the rate of urban construction tax (7%, 5% and 1% depending on the location of the taxpayer) and education surcharge rate of 3%.

4. Individual income tax: according to the income from property leasing, each time the income does not exceed 4,000 yuan, minus 800 yuan; more than 4,000 yuan, minus 20% of the expenses, and the balance is the taxable income, the tax rate is 20%.

Legal basis: Article 721 of the Civil Code The tenant shall pay rent according to the agreed period. If there is no agreement on the term of payment of rent or the agreement is not clear, and it cannot be determined according to the provisions of Article 510 of this Law, if the term of the lease is less than one year, payment shall be made at the expiration of the term of the lease; if the term of the lease is more than one year, payment shall be made at the end of each one-year term, and if the remaining term is less than one year, payment shall be made at the expiration of the term of the lease.