Real estate development enterprises build their own kindergartens and then rent them out. Do they have to pay property tax?

Real estate development enterprises need to pay property tax for self-built kindergartens and their own properties.

China's current real estate tax system takes houses in cities, counties, towns and industrial and mining areas as the tax targets, and collects them from property owners according to the residual value or rental income of the houses. After receiving the rent, the tax authorities in the jurisdiction shall calculate and declare the tax payable according to the rental income of real estate, and the applicable tax rate is 12%.

You also need to pay the rental tax and enterprise income tax quarterly.