No need. In official website, State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), it was found that shops do not need to pay house rental tax before handling the tax registration certificate. Tax registration, also known as tax registration, refers to a legal system in which tax authorities register and manage taxpayers' production and business activities according to the provisions of the tax law, and it is also a legal procedure for taxpayers to fulfill their tax obligations according to law. Housing rental tax is a kind of rental management fee levied by the housing rental management department according to laws and regulations and the entrustment of the tax department.