Group 1 - The core viewpoint of the article is that individuals renting out their own housing are subject to a property tax at a rate of 4%, with a temporary reduction in tax rates for small-scale taxpayers and micro-enterprises from January 1, 2023, to December 31, 2027 [3][4][10] - Individuals who sublet properties do not need to pay property tax, as the tax is the responsibility of the property owner [6][7] - For enterprises purchasing properties for self-use, property tax is calculated based on the property’s original value after a deduction of 10% to 30%, with a standard tax rate of 1.2% applied to the remaining value [8][9] Group 2 - Enterprises renting out properties to individuals or specialized housing rental companies are taxed at a reduced rate of 4% [10][11] - Specialized housing rental enterprises are defined as those managing 1,000 or more rental units or having a total building area of 30,000 square meters or more [12][13] - The list of housing rental enterprises and specialized rental enterprises is updated monthly and made available to the tax authorities [14]