According to the relevant regulations: if an individual uses his own property for his own business, the property tax shall be calculated and paid at the tax rate of 10% to 30% according to the residual value of the original property after one-time deduction.

For example, Li started a real estate agency company with his own house. His house was purchased three years ago, with a value of 350,000 yuan, so the property tax payable is 35× (1-30% )×1.2% = 0.294 million yuan. If the taxpayer fails to declare and pay taxes within the prescribed time limit and amount, the competent tax authorities will impose a late fee and give corresponding punishment, and there must be no luck in tax evasion. The taxpayer of property tax is the property owner. Therefore, no matter how your property is acquired, as long as your own property is engaged in production and operation, you should pay property tax. It's wrong to hand in a case like yours. You will be punished if you are inspected by tax. Property tax is a tax levied on property owners or operators according to the price or rental income of the property.

1, taxpayer: the owner of the house. 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.

2. Taxation scope: cities, counties, towns and industrial and mining areas.

3. Tax calculation method:

(1) The residual value after deducting 10%-30% from the original value of the property is the tax basis. The specific deduction scope shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. The applicable tax rate is 1.2%.

(2) If the real estate is leased, the rental income of the real estate shall be the tax basis. The tax rate is 12%. Time limit for tax payment: Property tax is levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. It is generally stipulated in all localities to collect it once every quarter or half a year. I hope I can help you.