How to pay the property tax for the office building purchased by the company?

Legal analysis: Taxpayers purchase new commercial housing, and levy property tax and urban land use tax from the month after the house is delivered for use. When purchasing a stock house, property tax and urban land use tax will be levied from the month following the transfer of house ownership and registration of change, and the house ownership certificate will be issued by the real estate ownership registration authority.

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. Property rights are paid by the mortgagee. 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, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).