Property tax rate 12%
Property tax rate 12% is based on real estate rental income (generally applicable to rental housing); Property tax is a tax levied on houses during their holding period. Included in the real estate tax, it is this tax that is currently being heated up.
Can enterprises not pay property tax?
If you don't pay the property tax, you will be detained for resisting tax, avoiding tax and evading tax. It is recommended to pay as agreed.
According to the Provisional Regulations of People's Republic of China (PRC) on Property Tax:
Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the property owner or mortgagee 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, property custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).