1; If the original real estate is used for production and operation, the obligation to pay property tax shall occur in the month of production and operation.

2; If a self-built house is used for production and operation, the obligation to pay property tax shall occur in the month following the date of completion.

3; For houses entrusted by construction enterprises, the obligation to pay property tax occurs in the month following the acceptance formalities.

Legal basis:

Twelfth "detailed rules for the implementation of People's Republic of China (PRC) tax collection and management law"

Taxpayers engaged in production and business operations shall, within 30 days from the date of obtaining the business license, apply to the competent tax authorities in the place of production and business operations or where the tax obligation occurs, fill in the tax registration form truthfully, and provide relevant documents and materials as required by the tax authorities. Taxpayers other than those specified in the preceding paragraph, except state organs and individuals, shall, within 30 days from the date of tax payment obligation, report to the local competent tax authorities for tax registration with relevant certificates. Measures for individual income tax payers to handle tax registration shall be formulated separately by the State Council. The style of tax registration certificate is formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC).