1, property tax. According to Article 2 of the Provisional Regulations on Property Tax of the People's Republic of China (hereinafter referred to as "Regulations"), property tax is paid by the owner of the property right.

2. Individual income tax. According to Article 2 of the Individual Income Tax Law of the People's Republic of China (hereinafter referred to as the Individual Income Tax Law): income from property leasing shall be subject to individual income tax.

3. Value-added tax. In 2016, the Ministry of Finance and the State Administration of Taxation jointly issued the Circular on Comprehensively Launching the Pilot Project of Changing Business Tax to Value-added Tax (hereinafter referred to as the Circular), according to Annex 1 of the Circular, "Measures for Implementing the Pilot Project of Changing Business Tax to Value-added Tax" .

4. Urban maintenance and construction fees. According to the content of the Provisional Regulations on Urban Maintenance and Construction Tax of the People's Republic of China*** and the People's Republic of China: all units and individuals paying consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers).

5. Other taxes and fees. Education surcharge, 3% of the amount of VAT; local education surcharge, 2% of the amount of VAT; stamp duty 0.1%; urban land use tax, levied on individuals renting out non-housing in terms of the actual area of land occupied and the unit tax of the land class of the seat.

Broadly speaking, the concept of stores, the scope of its not only includes retail business, but also includes entertainment, catering, real estate used by the tourism industry, profit-making exhibition halls and halls, sports venues, bathrooms, as well as banks, securities and other commercial business with the physical presence of the building business trading place.

Frontage rental or store rental, is the right to use the frontage through legal channels to individuals, groups or units to use, from which to collect the rent of the behavior, frontage rental does not involve the transfer of property rights of the frontage.

Frontage is the first floor on the horizon, can be housing or stores, in the city are basically stores, and in towns where the flow of people is not dense is housing.