Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.
Collection target:
1. If the property right belongs to the state, it shall be paid by the business management unit; If the property rights are owned by collectives and individuals, the collective units and individuals shall pay taxes.
2. If property rights are issued, the mortgagee shall pay taxes.
3. If the property owner or mortgagee is not in the location of the house, the property custodian or user shall pay taxes.
4. If the property right is not determined and the rent dispute is not resolved, the property custodian or user shall also pay taxes.
5. The problem of using other properties without rent. Taxpayers and individuals who use the property of real estate management departments, tax-free units and rent-free taxpayers should pay property tax on their behalf.
6. If the property right belongs to the collective, it shall be paid by the actual user.