If it is a property owned by an enterprise, then whether it is used or not, whether it is vacant or not, it is necessary to pay property tax. If it is a personal property (a property owned by an individual for non-operating purposes, and a vacant personal commercial property is also a non-operating property), there is no need to pay property tax during the vacant period, and only the property tax needs to be paid when renting.

Related instructions:

1. Property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate.

2. The following properties are exempt from property tax: non-operating properties owned by individuals; Personal commercial housing is vacant and belongs to non-operating real estate.

3. Tax basis of property tax: Ad valorem tax is levied according to the residual value of the property, which is called ad valorem tax. Property tax is calculated and paid according to the residual value after deducting 10% ~ 30% from the original value of the property. The deduction ratio shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the deduction range stipulated in the tax law. This provision is not only conducive to determining the residual tax amount according to local conditions, but also conducive to balancing the tax burden, simplifying the calculation procedure and improving the efficiency of tax collection and management.