How to pay property tax for property management houses

1. According to the Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Relevant Policies of Property Tax and Urban Land Use Tax (Caishui [2006] 186No.), the property tax is paid by the trustee or user of the operating property owned by the owner who actually operates (including self-operated and leased) in the residential area.

2. For self-employed, it is calculated as 30% of the residual value after deducting 10% from the original value of the property. If there is no original value of the property or the original value of the property owned by the owner 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 property; Rental, according to the rental income.