Do fitness clubs in the community need to pay property tax?

Question: There is a fitness club in the community managed by our property management company, which belongs to all owners. Now it is managed by our property management company. Does this club need to pay property tax? Answer Article 1 of the Notice of the Ministry of Finance in State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Policies Concerning Property Tax and Urban Land Use Tax 186 stipulates that the property tax shall be paid by the trustee or user of the business property owned by the owner in the residential area that is actually operated (including self-operated and leased).

Self-employed, the residual value of 10% to 30% is deducted from the original value of the property. If there is no original value of the property or the original value of the own property cannot be accurately distinguished from other properties, the local tax authorities where the property is located shall verify the original value of the property with reference to similar properties; Rental, according to the rental income.

Therefore, according to the above documents, the club needs to pay property tax, and your property management company belongs to a self-operated club and can pay according to the original value of the property. ( 1-30%)? 1.2% property tax. If the property leases the clubhouse to others for operation, the property company shall pay the property tax at 12% of the rental income.