Underground garages in urban shopping malls are subject to property tax.

Underground buildings for self-use are taxed in the following manner. For underground buildings connected to above-ground houses, such as basements of houses, underground parking lots, underground parts of shopping malls, etc., the underground parts and above-ground houses should be regarded as As a whole, the property tax is calculated and levied in accordance with the relevant regulations on above-ground housing construction.

Underground buildings for self-use are taxed as follows:

1. For industrial properties, 50-60% of the original price of the house is regarded as the original value of the taxable property. The amount of real estate tax payable = the original value of the taxable property * [1-10%-30%] * 1, 2%;

2. For commercial and other-purpose properties, 70-80% of the original price of the house % as the original value of the taxable property. The amount of property tax payable = the original value of the taxable property * [1- (10%-30%)] * 1, 2%. The original price of the house is converted into the specific ratio of the original value of the taxable property, which is determined by each province, autonomous region, municipality and The finance and local taxation departments of cities under separate state planning shall determine by themselves within the above range;

3. For underground buildings connected to above-ground houses, such as basements of houses, underground parking lots, underground parts of shopping malls, etc., they should be The underground part and the above-ground house are regarded as a whole, and property tax is calculated and levied in accordance with the relevant regulations on above-ground house construction.

In summary, the underground area of ????a house also needs to pay corresponding property taxes in accordance with corresponding regulations.

Legal basis:

Article 1 of the "Notice of the Ministry of Finance and the State Administration of Taxation on the Collection of Property Taxes on Underground Buildings with Housing Functions"

Any property tax Underground buildings with housing functions within the scope of collection, including underground buildings connected to above-ground houses, buildings completely built below the ground, underground civil air defense facilities, etc., shall be levied property tax in accordance with relevant regulations. The above-mentioned underground buildings with house functions refer to places with roofs and maintenance structures that can provide shelter from wind and rain, and where people can produce, operate, work, study, entertain, live or store supplies.

Article 2

For underground buildings connected to above-ground houses, such as basements of houses, underground parking lots, underground parts of shopping malls, etc., the underground parts and above-ground houses should be regarded as As a whole, property tax is calculated and levied in accordance with the relevant regulations on above-ground housing construction.