If a house-opening enterprise stores cleaning tools in the underground garage to the property company for free, do you need to pay property tax?

According to the Ministry of Finance's Notice of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Levying Property Tax on Underground Buildings with Housing Function (Caishui 2005 18 1), for underground buildings connected with above-ground buildings, such as basements of houses, underground parking lots and underground parts of shopping malls, etc. The underground part and the above-ground buildings should be regarded as a whole, and the property tax should be calculated and levied according to the relevant provisions of the above-ground buildings. In addition, according to the Notice on Issues Related to Property Tax and Urban Land Use Tax (Caishui [2009]128), taxable units and individuals who use other units' real estate for free shall pay property tax on their behalf according to the residual value of the real estate.

Therefore, the property tax of the underground garage should be paid by the property company according to the residual value of the house.