Who will pay the property tax for the property office building?

Property tax must be paid, and so is the property used for property management. Property tax on property houses is generally paid by users, that is, property companies.

Property tax shall be paid by the trustee or user who actually operates (including self-operated and leased) the business property owned by the owner in the residential area. Self-employed, the residual value of 10% to 30% is deducted from the original value of the property. If there is no original value of the property or the original value of the own property cannot be accurately distinguished from other properties, the local tax authorities where the property is located shall verify the original value of the property with reference to similar properties; Rental, according to the rental income.

The purpose of collecting property tax

The significance of levying property tax is conducive to stabilizing the expectations of the real estate market.

Unlike the one-time collection of the transaction link, the property tax needs to be collected every year as long as it is held. This requires market buyers to consider the long-term cost of holding real estate in the future and make reasonable decisions based on their own economic conditions, which will help to form rational demand. China investors love real estate for many other reasons. In particular, the real rate of return they currently receive from bank deposits is negative. However, to reduce the attractiveness of real estate speculation, property tax still has a way to go.

Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. Property tax shall be paid by the trustee or user who actually operates (including self-operated and leased) the business property owned by the owner in the residential area. Self-employed, the residual value of 10% to 30% is deducted from the original value of the property. If there is no original value of the property or the original value of the own property cannot be accurately distinguished from other properties, the local tax authorities where the property is located shall verify the original value of the property with reference to similar properties; Rental, according to the rental income. Secondly, regarding the payment of taxes and fees arising from renting a house, according to the law, it should be paid by the owner of the house, the so-called "landlord". The landlord can discuss the payment of taxes and fees with the tenant according to the actual situation, and who will pay it in the end.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. Property rights are paid by the mortgagee. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user. The owners, business management units, mortgagees, real estate custodians or users of tax payment rights are collectively referred to as taxpayers (hereinafter referred to as taxpayers).