Ordinary taxpayers can choose the simple tax method to rent out the real estate acquired before May of 1, 20 16, pay the value-added tax at the rate of 5%, and can issue special invoices for value-added tax; For the real estate leased on or after May 20 16, 1 year, the general tax method is adopted, and the VAT is calculated and paid at the VAT rate of 9%, and a special VAT invoice can be issued. Small-scale taxpayers uniformly issue invoices at the tax rate of 5%.