Does the property need to pay taxes when it receives subsidies from developers?

According to Article 13 of the Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax, the out-of-price expenses mentioned in Article 5 of the Regulations include handling fees, subsidies, funds, collection fees, return profits, incentive fees, liquidated damages, late fees, deferred payment interest, compensation, collection funds, prepayments, penalty interests and other out-of-price expenses of various nature.

Therefore, this subsidy should be regarded as an extra charge, and business tax and income tax should be paid.