@Bonnie133 you should probably consult a CPA to ensure you are reporting the income and expenses correctly.
That being said, I think you have a different definition of "income" than the IRS uses.
When filing your taxes, you should report all the income you receive from Airbnb as income.
The amount you pay "to cover land space rent" is an expense which should be a deductible expense, which does reduce your taxable income.
Properly reported, you should not have to pay tax on the income that is spent on any of your deductible expenses.
But you do need to report it.
So to be completely clear: you don't subtract your expenses ahead of time and just report the left overs as your income.
You report *all* your income, as well as your deductible expenses.
Then you pay taxes on the difference.