当前，城乡居民出租房屋的现象普遍存在，房租金额也较大，但是房屋出租者主动申报纳税的人还为数不多。为了堵塞房屋出租税收征管漏洞，打击偷税行为，必须大力宣传出租房屋的纳税问题，增强房屋出租者的纳税意识。那么，房屋出租者应如何纳税呢？根据《中华人民共和国税收征 At present, the phenomena of renting houses by urban and rural residents are ubiquitous and the rent is also large. However, there are still a few people who rent houses on their own initiative to declare their taxes. In order to plug the loopholes in tax collection and management of rental housing and combat tax evasion, we must vigorously publicize the issue of taxation of rental housing and enhance the tax awareness of homeowners. So how should a homeowner pay taxes? According to "People’s Republic of China tax collection