Do idle shops have to pay property tax? Can the property fee be reduced?

Shops with personal property rights are currently idle, not for operation and not for rent. Do you still need to pay property tax? Is there any property fee that can be reduced or exempted?

Do idle shops have to pay property tax?

A: According to the Provisional Regulations on Real Estate Tax, all non-operating properties owned by individuals are exempt from real estate tax. Therefore, shops with personal property rights are idle, not used for operation or rental, and belong to non-operating real estate, so there is no need to pay property tax according to regulations.

Reference regulations: Article 5 of the Provisional Regulations on Property Tax The following properties are exempt from property tax: 4. Non-business property owned by individuals;

Do idle shops have to pay property fees?

Whether a shop is idle or not has little to do with the payment of property fees. Unless otherwise agreed in the property contract, the property fee will be paid if the shop is closed.

According to the regulations, the shop has been handed over to the owner, who has to pay the property management fee. It stands to reason that even if the shops are vacant, the maintenance and management services in public places need to be spent, so it is natural to pay property management fees.