Enterprises rent individuals' housing, land, and rooftops
Can Issue Invoices · Tax-deductible

Individual landlords cannot issue invoices and are unwilling to visit the tax bureau, leaving enterprises unable to obtain invoices for large rent payments and unable to expense the costs—Kailing uses the compliant path of "invoice issuance for individual landlords for rental invoices," initiated by both tenant and landlord, with one face scan for automatic tax payment, enabling enterprises to stably obtain rent cost invoices eligible for pre-tax deduction.

  • Landlords skip the tax bureau and issue on mobile
  • Enterprises Securely Obtain Rent Cost Invoices
  • Two-way initiation by tenant and landlord
  • Cross-province policy differences have been smoothed out
Rent invoice issuance · Five-step closed loop
Automatically in process
1
Bidirectional initiationEither tenant or landlord · Upload lease contract
Bidirectional
2
Landlord entersSMS/WeChat official account link · Enter ID card and mobile number
Landlord side
3
Face scan authenticationOne face scan · login and submission via the electronic tax bureau
Landlord side
4
Tax calculation and paymentAutomatic tax calculation for residential/non-residential · Scan to pay or pay on behalf
Landlord side
5
Invoice archivingRent invoice + tax payment certificate returned to the enterprise
Enterprise Side
PDF · OFD · XML three formatsInput invoices 5% → 78%
78 %
Input invoice acquisition rate, previously less than 5%
13 Save
Cross-province business rules have been connected
3 Minutes
Invoicing per customer, originally requiring several days
100 %
Four flows consistent, full-process trace retention

Are these scenarios something you experience every day?

Rent is paid, the roof is rented, yet no invoice can be obtained—individual landlords cannot issue invoices, and corporate costs cannot be booked. This is a bleeding hole for every company renting individual-owned property

Individual landlords struggle to issue invoices for rent Pain points
Landlords collect rent but cannot issue invoices
Individuals cannot issue invoices and are unwilling to visit the tax bureau, leaving enterprises unable to obtain rental invoices year after year
Finance is worried about rent transfer forms Pain points
Large rent payments, all recorded based on transfer records
Without rent invoices, costs cannot be deducted, profits are inflated, and the tax burden is crushing
Landlords issue rent invoices at home by scanning their face on mobile Solution
Scan your face once on mobile, issue invoices from home
Landlords don't need to visit the tax bureau; rental invoices reach the enterprise in minutes
Large-scale leasing of rooftop photovoltaic panels for farmers Results
Over a thousand rooftop leases, every invoice in order
Cross-province large-scale leasing: contracts, funds, and invoices automatically form a chain

Missing rent invoices is no longer a question of "whether to comply"

VAT Law enforcement, China Golden Tax Phase IV penetrating regulation, invoice issuance for individual landlords by natural persons becomes the optimal compliance path under the current policy environment

"Value-Added Tax Law of the People's Republic of China"
Effective from January 1, 2026 · Official original text ↗
Article 16 of the Measures for the Administration of Invoices
Individuals leasing real estate may apply to the tax authority at the place of business for invoice issuance on their behalf · Original policy text ↗
Collection and management of VAT and surcharges on real estate leased by individuals
Different levy rates for residential and non-residential · Monthly rent threshold reduction · Original policy text ↗
Individual income tax rules for property leasing income
Individual Income Tax Law and Implementing Regulations · Original policy text ↗
1
Individual landlords cannot issue invoices themselves

Landlords are mostly individuals; the individual invoice issuance process is cumbersome and requires visiting the tax service hall, willingness to cooperate is low, and enterprises cannot obtain rental invoices.

2
Booking with informal receipts and transfers, costs cannot be recognized

After China Golden Tax Phase IV, transfer records and receipts alone cannot serve as pre-tax deduction vouchers, resulting in inflated corporate profits and overpaid taxes.

3
Cross-province, cross-account, large differences in tax rules

Housing sources are distributed across multiple provinces and involve a large number of individual landlords; collection rates and filing standards vary across regions, and manual processing is prone to errors and omissions.

4
Invoice Issuance for Individuals = The Current Optimal Compliance Path

Landlords compliantly issue rental invoices as individuals, and enterprises obtain rent cost invoices deductible before tax, avoiding risks at the source.

One sentence: for the hole of missing invoices for rent, blocking is worse than guiding—Let landlords issue invoices compliantly as individuals, and is currently the only method that can both obtain invoices and withstand scrutiny.

Applicable wherever housing, land, or rooftops are rented from "individuals"

Various scenarios in which enterprises lease real estate from individuals can be invoiced compliantly on one platform

Office space leasing

Enterprises rent office buildings, offices, and stores owned by individuals, and rent invoices are recorded compliantly.

Warehouse and factory leasing

Renting personal or collective warehouses, factory buildings, and yards, securing cost invoices for large rent amounts.

Photovoltaic rooftop leasing

Renting rooftops from rural households and village collectives to install photovoltaic power generation equipment, with cross-province batch invoice issuance.

Employee dormitory leasing

Renting personal housing as dormitories for employees, with compliant and traceable rent invoices.

Shopfront Leasing

Chain stores and outlets renting individual shops, batch invoicing for multiple stores and multiple accounts.

Venue and facility leasing

Renting personal open land, parking lots, advertising spaces, base station sites, and other facilities.

Rural housing and collective property

Rural revitalization, cultural tourism, and new energy projects leasing rural houses and collective properties.

Other real estate leasing

Compliant invoice issuance for individuals is available for all types of personally owned housing, land, and structure leases.

What taxes are involved in real estate leased by individuals? Let's explain it thoroughly first

Residential and non-residential differ, with slight variations across provinces and cities — VAT, property tax, individual income tax, stamp tax; the system calculates automatically by rule and explains it clearly

VAT
and surcharges
Real estate leased by individuals is levied at the collection rate,Residential and non-residential differ: Amounts below the monthly rent quota are exempt, and surcharges are halved before the end of 2027
Property taxProperty leased by individuals is subject toRental incomeAssessment and collection; renting out housing enjoys a lower tax rate preference
Individual
Income tax
Property leasing income: each time ≤ 4,000 deduct 800; > 4,000 deduct 20%, then according to 20% Assessment and collection; renting out housing has additional preferences
Stamp dutyProperty lease contracts are based on rentOne-thousandthStamp duty, halved before the end of 2027
Key points of rent invoice issuance: Taxes and fees on real estate leased by individuals,Collected once at the place of business along with invoice issuance for individuals, and the collection standards for housing, non-housing, and different provinces and cities vary greatly. The system has built-in rules for each province and city, automatically calculates taxes based on housing/non-housing, and the rent invoices obtained by enterprises Can be deducted before corporate income tax as costs and expenses in accordance with the law, completely bidding farewell to "transfer recording and white slip padding."

Two-way initiation by tenant and landlord, full-process online closed loop

Whether the enterprise initiates first or the landlord initiates first, the tax bureau connection, tax calculation, payment, and data return in between are all completed automatically.

01
Bidirectional initiation · Upload contract

Either the tenant or the landlord can initiate invoice issuance

Enterprises (lessees) can batch import lessor and leasing information for pending invoices to initiate invoice issuance; landlords (property owners) can also initiate it themselves. The system associates the lease contract, rent amount, lease period, and real estate location, and verifies the landlord's electronic tax bureau registration status in advance.

Initiated by tenantLandlord initiatesBatch importContract linkingPre-validation of registration status
02
Landlord side · Convenient entry

Via SMS or WeChat official account link; enter ID card and mobile number to enter

Landlords enter via SMS or WeChat official account link, and can enter the invoicing interface by inputting their ID number and mobile number, with no need to download or jump to other applications. The operation guidance is clear, and even elderly people can use it.

Direct delivery via SMSOfficial account entranceNo download, no redirectsGuided operation
03
Landlord side · Face scan authentication

One face scan with dual verification, automatically submitted to the tax bureau

Integrates public security identity authentication, one face scan and dual verification, ensuring the invoicer is the landlord themselves; the system automatically fills in invoicing information and submits it to the electronic tax bureau, so landlords do not need to fill out forms or run errands themselves.

Public security-grade face scanningAutomatic information fillingBureau-side automatic submissionSelf verification
04
Landlord side · Tax calculation and payment

Automatic tax calculation for residential/non-residential, scan to pay or pay on behalf

The system automatically calculates taxes and fees such as VAT, property tax, individual income tax, and stamp tax according to the nature of the real estate and the rules of each province and city, and landlords can pay by scanning a QR code; if the enterprise needs it, the platform can provide tax payment services on its behalf, so landlords do not need to worry about the payment step.

Automatic calculation of multiple tax typesDistinction between residential/non-residentialScan code paymentTaxes can be paid on behalf by the platform
05
Enterprise Side · Invoice Archiving

Rent invoice + tax payment certificate, automatically returned to the enterprise

After successful invoicing, rent invoices in PDF, OFD, and XML formats and tax payment certificates are automatically returned to the enterprise system and the landlord's mobile phone; finance can batch download and bind them, and the enterprise dashboard provides real-time visibility into the invoicing progress of each landlord and each contract.

PDF · OFD · XMLTax payment certificate synchronizationBatch download and bindingEnterprise Invoicing Dashboard

Build leasing compliance into the system

Intelligent recognition, dual verification via face scan, four-flow evidence chain, multi-province tax rules, compliance actions embedded into processes and completed automatically

Intelligent recognition and entry

ID card, bank card, and lease contract are recorded by photo, fields are automatically saved to the database, reducing typing and errors for landlords.

One face scan, dual verification

Integrates public security identity authentication, one face scan and dual verification, ensuring the invoicer is the landlord themselves and preventing impersonation.

Four flows consistent evidence chain

Lease contracts, payment vouchers, lease records, and invoices are linked one by one into a chain that can withstand China Golden Tax Phase IV verification.

Nationwide provincial and municipal tax rule library

Built-in real estate leasing levy rates and tax calculation rules for each province and city, with automatic adaptation for cross-province batch invoice issuance.

Key scenario · Rooftop solar leasing

Renting rooftops from thousands of rural households for power generation, batch invoice issuance for rent invoices in one go

New energy enterprise leasing The rooftops of tens of thousands of farmers and village collectives Deploying photovoltaic power generation equipment: rents are dispersed, there are massive numbers of landlords, and cross-province policies vary. The platform puts Farmer real-name, lease contract, rent payment, invoice issuance on behalf One-stop connection, cross-province batch invoice issuance for individuals, input VAT invoice acquisition ratio raised from less than 5% to 78%, enabling even listed companies to achieve full business-finance-tax compliance.

Get the photovoltaic rooftop solution →

Benchmark case · Jolywood photovoltaic rooftop leasing

A-share listed company (300393), 2023 revenue 12.259 billion yuan, Global New Energy Top 500

Photovoltaic power generation · Invoice issuance for individuals for farmhouse rooftop leasingRenting rural household rooftops to install solar equipment, with business distributed across 13 provinces nationwide

After China Golden Tax Phase IV, tax authorities no longer recognize white slips, as a Listed companies must be fully compliant in business-finance-tax: But rooftop leasing business is distributed 13 provinces, with landlords being vast numbers of farmers, requirements for invoice issuance for individuals vary across regions, resulting in the Input VAT invoices less than 5%, with high financial and tax risks. Kailing has technically simplified steps such as face-scan authentication and tax payment for individuals, and after improving farmer cooperation:

78%
Input VAT invoice acquisition rate, originally less than 5%
13 provinces
Business coverage, rules already connected
3 provinces
The pilot has been successfully launched
100%
Business-finance-tax compliance for listed companies

Enterprise office space leasing

Chain enterprises renting office buildings and stores with individual property rights, rental invoices 100% compliant entry, with costs fully deducted before tax.

Warehousing, logistics, and factory leasing

Renting personal/collective warehouses and factory buildings, large rent amounts Say goodbye to white slips, one contract, one invoice, every invoice verifiable.

New energy and base station sites

Wind and solar power stations and communication base stations lease personal land and rooftops,Cross-province batch Agency issuance, one-stop management of massive landlords.

Rural Revitalization Cultural Tourism Project

Renting rural houses and collective properties to develop cultural tourism homestays, with compliant invoicing for rent,Four flows consistent Traceable.

Professional and reliable delivery and service assurance

Every matter gets a response, every item gets resolved; reliable in both conduct and work

Private deployment
Independent deployment
Autonomous and controllable data, supporting internal and external network isolation
Multiple organizations
Tenant isolation
Strict data isolation across multiple platforms and organizations
Omnichannel
Multi-terminal access
Multi-terminal adaptation for web, mini-programs, and official accounts
Full-service
Service Support
On-site coordination, closed-loop tracking of issue events
Common Questions
What problems does the platform for entrusted issuance of invoices for individual housing leasing solve?
Individual landlords leasing housing to enterprises need to issue invoices. The platform provides compliant issuance on behalf: online collection of the landlord's real-name and bank card information, risk control through reverse lookup of business employment, automatic issuance of compliance notification letters and contracts, and batch issuance of rental invoices on behalf with tax payment.
What materials are required for individual landlords to issue rental invoices on their behalf?
Real-name information of ID cards and bank cards is automatically collected and verified via platform OCR, and risky identities such as directors and supervisors are automatically intercepted.
How are the taxes and fees for agency-issued rent invoices handled?
The platform automatically calculates and pays agency-collected taxes and fees according to tax policies, issues tax payment certificates, and achieves consistency of the three flows of invoice, payment, and tax.
Does it support private deployment and white-label delivery?
Supports private independent deployment and white-label OEM delivery.

Make every rent invoiceable and tax-deductible

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