Does Harbin commercial housing still charge business tax after two years?

The so-called five-year and two-year exemption from business tax means that if the house is in an ordinary residence, the difference in business tax still needs to be paid, and the full business tax will be paid in two years. Only when the house is five years old and unique, will it be exempted from tax. If it is not unique (ordinary residence 1%, non-ordinary residence 2%), 2% less than five years (20% of the difference can be taxed).