1. Lease 1. Leasing is an economic behavior of borrowing physical objects at a certain cost. The lessor gives the lessee the right to use the goods for a period of time, but the ownership of the goods is still in the hands of the lessor. 2. The lessee has to pay a certain fee (rent) to the lessor to use it. Article 703 of the Civil Code defines a lease contract as a contract in which the lessor delivers the lease item to the lessee for use and profit, and the lessee pays the rent. Article 704 The contents of a lease contract generally include terms such as the name, quantity, purpose, lease term, rent, payment term and method, and maintenance of the lease item. 2. Housing rental tax According to the provisions of the Notice of the Ministry of Finance, State Taxation Administration of The People's Republic of China Caishui No.200824, on the tax policy of affordable housing and low-rent housing rental, business tax will be levied at a rate of 3% for individuals renting houses, regardless of their use. 3. The rental tax in Jinan is 1. Individuals rent houses to live. If the monthly rent is less than 1000 yuan, it will be levied at the comprehensive rate of 4.6%; if it exceeds (inclusive) 1000 yuan, it will be levied at 5.6%; if it exceeds (inclusive) 5,000 yuan, it will be levied at 8.9%. 2. The sublet house is used for living. If the monthly rent does not reach 1 0,000 yuan, it will be levied at 1.6%; If it exceeds (including) 1 1,000 yuan, it will be levied at 2.6%; More than (including) 5000 yuan, levied at 5.93%. Individuals rent houses for production and operation or rent other houses. If the monthly rent does not reach 1000 yuan, it will be levied at 12.6%; if it exceeds (inclusive) 1000 yuan, it will be levied at 13.6%; if it exceeds (inclusive) 5,000 yuan, it will be levied at1. The sublet house is used for production and operation or sublet other houses. If the monthly rent is less than 1000 yuan, it will be levied at 9.6%; If it exceeds (including) 1 0,000 yuan, it will be levied at 16. 15%.