Group 1 - The article discusses the taxation policies related to rental income for individuals, specifically focusing on personal income tax and property tax regulations [3][4]. - Individuals earning rental income from subleasing properties are subject to personal income tax, calculated under "property rental income," with a reduced tax rate of 10% for residential properties and 20% for non-residential properties [3][4]. - For rental income not exceeding 4,000 yuan, a standard deduction of 800 yuan is allowed; for income above 4,000 yuan, a deduction of 20% of the income is applicable, with the remaining amount being taxable [4]. Group 2 - Property tax is based on rental income, with a tax rate of 12%. For individuals renting out residential properties, a reduced tax rate of 4% applies, with a temporary halving of property tax from January 1, 2023, to December 31, 2027 [4]. - The article references various policy documents that provide the legal framework for these tax regulations, including the Interim Regulations on Property Tax and notices from the Ministry of Finance and the State Administration of Taxation [4].