Do commercial properties charge property tax?

Do commercial properties charge property tax? The explanation is as follows:

1. According to the rules of real estate tax, as long as it meets the definition of real estate, real estate tax must be paid, usually by the owner of real estate.

2. Commercial property is obviously real estate, but the property right belongs to all owners, and all owners are a virtual concept. Even if it is implemented in the owners' Committee, it is a non-profit organization and cannot pay property tax. For this kind of special house, users are usually required to pay property tax, so commercial property companies, as for-profit enterprises, need to pay property tax for free use of the property.

Related instructions:

1, the nature of the property is usually the public facilities of the project, and there is no independent property right, which can also be understood as the property right belongs to all owners. Upon completion, the property right house will be handed over to the property management company together with other public facilities. As a property house, like other public facilities, all the expenses have been allocated to the saleable area of the project in accounting, that is to say, they have been allocated to every owner who buys a house, and the house payment paid by each owner has already included the land corresponding to the property house and the construction cost of the property house.

2. Based on the above understanding, it is generally believed that property houses do not need to pay land use tax, because the corresponding land has been allocated to the owners. If the owner is an enterprise, the land use tax will naturally include the allocated supporting land area. If the property houses are handed over separately, it will become repeated delivery, which is obviously unreasonable.