The contents of property tax include: taxpayer identification number, taxpayer information, taxpayer classification, industry, contact person, contact information, ad valorem property tax, ad valorem property tax, etc. Property tax is calculated on an annual basis and paid in installments. The tax payment period shall be determined by the people's governments of all provinces, autonomous regions and municipalities directly under the Central Government. It is generally stipulated in all localities to collect it once every quarter or every six months. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. The property tax declaration is as follows: the taxpayer submits the property tax declaration form, the property tax source list, the real estate license or the purchase contract invoice to the tax authorities; The tax service department checks the information, and the taxpayer fills in the preferential column; If the tax is paid through the electronic tax payment system of the fiscal treasury or the bank card, the tax payment certificate will be issued by the tax service department. Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses. Ad valorem, the tax basis is the residual value after deducting 10% to 30% from the original value of the property; If it is collected from rent, the tax shall be based on the rental income of real estate. The specific reduction range from 10% to 30% of the ad valorem levy shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. For example, Zhejiang Province stipulates that the specific deduction is 30%.

Legal basis:

People's Republic of China (PRC) Civil Code

Article 209 The establishment, alteration, transfer and extinction of the real right of immovable property shall take effect after being registered according to law; Without registration, it will not take effect, except as otherwise provided by law. Natural resources owned by the state according to law may not be registered.

Article 217 The certificate of ownership of immovable property is the proof that the obligee enjoys the real right of immovable property. The items recorded in the certificate of real estate ownership shall be consistent with the real estate register; If the records are inconsistent, unless there is evidence to prove that the real estate register is indeed wrong, the real estate register shall prevail.