Legal Analysis: Open the website of Shanghai Taxation Bureau, enter the Electronic Taxation Bureau, click "Login" in the upper right corner, select "Real Name Login", enter the user name, password and verification code and log in. If it is the first time to use the electronic tax bureau, please register the user first. If there are multiple identities, select "natural person tax" on the left and click "OK to enter". After logging in, click "I want to pay taxes" in the center and click "Tax declaration and payment". Then click "Tax Payment" on the left to enter the module of "Online Payment of Personal Housing Property Tax".

Legal basis: Article 3 of the Provisional Regulations on Real Estate Tax shall be paid by the property owner. All properties within the scope of levying property tax, except specific tax-free properties, shall pay property tax according to the Regulations and the detailed rules for the implementation. If the property right belongs to the whole people, the business management unit shall be the taxpayer of the property tax (hereinafter referred to as the taxpayer). If the property right is issued, the mortgagee shall be the taxpayer. If the property owner or mortgagee is not in the location of the property, or if the property right is not determined and the rent dispute is not resolved, the property custodian or user shall be the taxpayer.