Do enterprises pay property tax when buying a house?

Legal analysis: companies need to pay property tax when buying a house. As long as it is used for business, it needs to pay property tax. Property tax is paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

Legal basis: Article 2 of the Provisional Regulations on People's Republic of China (PRC) Property Tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

The property owners, business management units, mortgagees, property custodians or users listed in the preceding paragraph are collectively referred to as taxpayers.