According to Article 15 of the Interpretation and Interim Provisions of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Some Specific Issues of Real Estate Tax (Caishui Di Zi [1986] No.008), the original value of the property refers to the original price of the house recorded by the taxpayer in the "fixed assets" account book according to the accounting system. If the taxpayer fails to record the property tax according to the accounting system, the original value of the property should be adjusted according to the regulations when collecting the property tax. If the original value of the property is obviously unreasonable, it should be re-evaluated. Therefore, enterprises should levy property tax on idle houses. According to Article 1 of the Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Issues Related to Property Tax and Urban Land Use Tax (Caishui [2008] 152), "Property tax shall be calculated and paid according to the original price of the house, whether it is recorded in the accounting books or not. The original price of the house should be accounted for according to the relevant national accounting system. If the taxpayer fails to conduct accounting and recording in accordance with the provisions of the national accounting system, it shall make adjustments or re-approval in accordance with the provisions. " Therefore, enterprises should levy property tax on idle houses.