在普通市民的心目中，知道个人所得税的不在少数，而了解私房出租需缴税的可就不多了。这其中固然有税法宣传上的原因，但更多的是纳税人主客观因素所造成的。 执法检查的缘起 几年前，受当时生活水平的局限，上海市民大多没有空置房，就算有亦缺乏市场意识，宁可空关也不出租 In the ordinary citizens’ minds, knowing that personal income tax is not a minority, and understand private rental tax may be limited. Of course, there are tax law propaganda reasons, but more is caused by the taxpayers subjective and objective factors. Law enforcement inspection a few years ago, subject to the limitations of the standard of living at that time, most Shanghai citizens did not have vacant rooms, even if there is also a lack of market awareness, rather than vacant nor rental