The property is outside the city.

Real estate loan manager or user. The law stipulates that the rent tax shall be paid by the lessor. If there is an agreement, the rent tax can be included as the cost of renting the house. If the property owner is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, the property custodian or user shall pay the house rental industry tax. This is the relevant provisions of China's "Law on Paying Taxes and Fees for House Leasing".