Legal analysis: there are two situations in which shops levy property tax: 1. If the shop is rented, that is to say, there is no property right, and there is no need to pay taxes. 2. If the store is owned by itself, it should also be taxed according to its purpose: (1) Self-use: the tax rate is 1.2%, and the taxable residual value of the property is used as the tax basis. Formula: Annual tax payable ×( 1- deduction ratio )×1.2% (2) Rent: the tax rate is 12%, and the tax is based on rental income. Formula: annual taxable income × 12%. Matters needing attention in store leasing: investigate the store files. Before renting a store, you should go to the real estate trading center where the store is located to conduct a property right survey and confirm the following important information: 1, house use and land use. You must ensure that the type of house is industrial and the land use is non-residential, and then rent it out as a shop. Otherwise, you will face the risk of not obtaining a business license and illegally using the house. 2. The owner of the house shall ensure that the lease contract is signed with the owner of the house or other owners. 3. Does the house already have lease registration information? If there is already lease registration information, the new lease contract cannot be registered, which will lead to the new lessee's lease relationship not being able to compete with the third party, and will also affect the new lessee's successful business license.

Legal basis: Provisional Regulations of People's Republic of China (PRC) on Real Estate Tax (excerpt)

Article 1 Property tax shall be levied in cities, counties, towns and industrial and mining areas.

Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. 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. The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).

Article 3 Property tax shall be 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. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.