In this topic, the investment in joint venture real estate starts from May 1 day, and it is a joint venture mode with fixed income, that is to say, the property tax after joint venture is charged according to rent, and it is charged according to residual value before joint venture;

Before that, of course, it was 4 months according to the residual value; 3000*（ 1-30%）* 1.2%*4/ 12=8.4

Calculated according to the rent later:160 *12% =19.2.

It adds up to 27.6

The tax liability of investment joint venture occurs in the next month of investment, that is to say, if there is only a monthly rent in this question, it will be calculated as ***7 months from June. In the property tax, only the original property is used for production and operation, and the property tax is levied from the current month.