Does the property company have to pay VAT?

There is no need to pay value-added tax, because property management belongs to the service industry and belongs to local tax, and the charges are levied according to business tax.

You have to report empty tax forms every month, because your company's business scope may involve national tax, such as maintenance, but you don't operate these businesses now, so you have to report empty tax forms if you have no income. If you have national tax income, you must pay national tax.