Do property houses pay property tax?

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

Article 1 Property tax shall be levied in cities, counties, towns and industrial and mining areas.

Article 2 The property tax shall be paid by the property owner. If the property right belongs to the whole people, it shall be paid by the management unit, and if the property right has been issued, it shall be 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 property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3 Property tax shall be calculated and paid according to the residual value after deducting 10% to% 30 from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government.

If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.

Article 4 If the property tax rate is calculated and paid according to the residual value of the property, the tax rate is1.2%; If paid according to the rental income of real estate, the tax rate is 12%.

The current Provisional Regulations on Urban Land Use Tax in People's Republic of China (PRC) stipulates that units and individuals who use land within cities, counties, towns and industrial and mining areas are taxpayers of urban land use tax (hereinafter referred to as taxpayers) and shall pay land use tax in accordance with the provisions of this Ordinance. Taxpayer 1. Units and individuals with land use rights are taxpayers. 2 units and individuals with the right to use the land are not located in the land, and the actual users and custodians of the land are taxpayers. 3. If the land use right is not determined or the ownership dispute is not resolved, the actual user is the taxpayer; 4. The land use right * * * exists, and all parties in * * * are taxpayers, and all parties in * * * pay taxes separately. For example, several units * * * have the right to use a piece of land, with one party accounting for 60% and the other two parties each accounting for 20%. If the calculated tax amount is 1 10,000, the land will be borne by 60, 20 and 20 respectively.