Tax treatment of self-sustaining property rental

If a self-sustaining property is leased, the corresponding taxes shall be confirmed according to the nature of the lessor. For example, the small-scale tax rate of 5% is applicable, and the general taxpayer applies the value-added tax rate of 9%. In addition, renting a house will also involve property tax, education surcharge, local education surcharge, stamp duty, corporate income tax and so on. If it is a personal rental, there is also personal income tax. The corresponding taxes and fees need to be confirmed according to the actual situation.