Begin from October 2003, nanjing city individual asks for a dot since rental building business tax from every months of hire 1000 yuan go up move 5000 yuan to every months of hire, press a regulation namely, every months of hire 5000 yuan avoid below ask for business tax. Such, always every months of hire 5000 yuan of the following individual house buildings are rental, receive the duty of 4% house property of hire, 1.5% individual regulating taxes, 0.1% stamp duty only, total tax rate 5.6% ; Always every months of hire buildings of 5000 yuan of the following individual blame house are rental, receive the duty of 12% house property of hire, 1.5% individual regulating taxes, 0.1% stamp duty only, total tax rate is 13.6% . The individual residence tax rate of 5000 yuan of above is every months of hire 8.93% , tax rate of blame individual residence is 19.15% .