How to pay taxes on the share of property owners in hotels?

According to People's Republic of China (PRC) State Taxation Administration of The People's Republic of China's Reply on Tax Issues of Hotel Property Management Owners (Guo [2006] No.478), "Hotel property management owners (hereinafter referred to as owners) provide property use rights to cooperate with the hotel within the agreed time, and if the property rights do not belong to the new economic entity, the fixed income and dividend income obtained by the owners according to the agreement shall be regarded as rental income. According to the provisions of relevant tax laws and administrative regulations, the behavior of "service industry-leasing" belongs to house leasing, and business tax (5%) and tax surcharge should be levied according to "service industry-leasing industry", personal income tax should be levied according to "property leasing income", stamp duty (one thousandth) should be levied according to "property leasing contract", and property tax should be levied according to rent (12