Does the company need to pay property tax when buying an office?

Legal analysis: Property tax is required. According to the property tax law, if the taxpayer fails to record the original value according to the accounting system, the original value of the property should be adjusted according to the regulations when collecting the property tax; If there is no original value of the property, it shall be verified by the local tax authorities with reference to the value of similar houses. After the original value is determined, the residual value of the property is calculated and determined according to the applicable deduction ratio.

Legal basis: Article 31 of People's Republic of China (PRC) Tax Collection and Administration Law, taxpayers and withholding agents shall pay or remit tax in accordance with the provisions of laws and administrative regulations or the time limit determined by tax authorities in accordance with laws and administrative regulations. Taxpayers who are unable to pay taxes on time due to special difficulties may, with the approval of the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government, postpone paying taxes for a maximum of three months.