Article 2 of the Provisional Regulations on Property Tax stipulates that the 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).
According to the above regulations, the property tax is paid by the property owner. If the owner of the property is not in the location of the property, the property custodian or user shall pay the property tax. If your company is located in the real estate, no matter what is agreed in the custody agreement, you have the obligation to pay the property tax; If your company, as the property owner, is not in the location of the property, it can be agreed in the custody agreement that the property custodian will pay the property tax.