Is it necessary to pay taxes for the filing of lease contracts in Guangzhou?

Legal analysis: renting a house in Guangzhou needs to pay certain taxes and fees. Individuals renting ordinary houses need to pay the following taxes: 1, and property tax: 4% of rental income; 2. Business tax: halved on the basis of 3% tax rate; 3. Urban maintenance and construction tax and education surcharge: the actual business tax paid is multiplied by the urban construction tax rate (the urban construction tax rate is divided into three grades according to different regions: 7%, 5% and 1%), and the education surcharge rate is 3% of the business tax. Materials to be submitted for house lease registration: 1, identity certificates or legal qualification certificates of both parties to the lease; 2. Application Form for Registration of Real Estate Transaction Contract; 3, housing ownership certificate or other legal ownership certificate; 4. Housing lease contract; 5. Other materials specified by the local government real estate department.

Legal basis: Measures for the Administration of Commercial Housing Lease

Article 14 Within 30 days after the conclusion of the house lease contract, the parties to the house lease shall go through the house lease registration at the construction (real estate) department of the people's government of the municipality directly under the central government, city or county where the leased house is located. The parties to the house lease may entrust others to handle the house lease registration in writing.

Fifteenth for the registration of house lease, the parties to the house lease shall submit the following materials: (1) the house lease contract; (two) the identity certificate of the parties to the house lease; (three) housing ownership certificate or other legal ownership certificate; (four) other materials stipulated by the competent department of construction (real estate) of the people's governments of municipalities directly under the central government, cities and counties. The materials submitted by the parties to the house lease shall be true, lawful and effective, and shall not conceal the real situation or provide false materials.