If paid according to the residual value of the property, the property tax rate is 1.2%. If paid according to the rental income of real estate, the tax rate is 12%. Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property. The property tax adopts the proportional tax rate. If it is levied according to the residual value of the property, the tax rate is 1.2%. Commercial pavement needs to pay property tax, and commercial pavement is the object of property tax collection.