Legal analysis: housing rental is in accordance with the property rental income, pay personal income tax.
Legal basis: "The Chinese people *** and the implementation of the State Individual Income Tax Law Regulations" Article 8
(a) wages, salaries, refers to the wages, salaries, bonuses, year-end raises, labor bonuses, allowances, subsidies, and other income related to the position or employment of an individual for the position or employment.
(2) Income from production and operation of individual industrial and commercial households refers to:
1. Income from production and operation of individual industrial and commercial households engaged in industry, handicrafts, construction, transportation, commerce, food and beverage, services, repairs and other industries;
2. Income from the licensing of individuals approved by the governmental departments concerned to engage in the running of schools, medical care, consulting and other paid service activities. Other paid service activities;
3. Other individuals engaged in individual industrial and commercial production, business income;
4. Individual industrial and commercial households and individuals with the above production, business-related taxable income.
(3) Income from contracting and leasing to enterprises and institutions refers to the income obtained by individuals from contracting and leasing as well as subcontracting and subletting, including income in the nature of wages and salaries obtained by individuals on a monthly or per-occasional basis.
(4) Income from remuneration for labor services refers to income derived from design, decoration, installation, drafting, laboratory, testing, medical, legal, accounting, consulting, lecturing, journalism, broadcasting, translation, reviewing, painting, calligraphy, sculpture, film and television, audio-recordings, video-recordings, performances, performances, advertisements, exhibitions, technical services, referral services, brokering services, agency services, and other labor services.
(e) Income from manuscripts refers to the income obtained by an individual for his work published in the form of books, newspapers or magazines.
(vi) royalty income, refers to the income obtained by an individual by providing the right to use patent rights, trademark rights, copyrights, non-patent technologies and other franchises; the income obtained by providing the right to use copyrights is not included in the income from manuscripts.
(vii) Interest, dividend and bonus income, refers to the interest, dividend and bonus income obtained by an individual who owns debt or equity.
(viii) Income from property leasing refers to the income obtained by an individual from the leasing of buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.
(ix) Income from the transfer of property refers to the income derived from the transfer of securities, equity, buildings, land use rights, machinery and equipment, vehicles and vessels, and other property.
(j) incidental income, refers to the individual to win a prize, winning the lottery, winning the lottery and other incidental income.
If it is difficult to define the taxable income items of the income obtained by an individual, it shall be determined by the competent tax authorities.