According to the "Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Several Specific Issues Concerning Real Estate Tax" (1986) Cai Shui Di Zi No. 8: 8. How to determine the taxpayer whose real estate is not in one place? Where to pay taxes? Article 9 of the Interim Regulations on Real Estate Tax stipulates that “property tax shall be levied by the tax authority where the real estate is located.

” Taxpayers whose real estate is not in one place shall pay taxes to the tax authorities where the real estate is located according to the location of the real estate. The agency pays property taxes. According to the "Interpretations and Interim Provisions of the State Administration of Taxation on Several Specific Issues Concerning Land Use Tax" (1988) Guo Shui Di Zi Document No. 15: 14. The land used by taxpayers does not fall within the jurisdiction of the same province (autonomous region, municipality directly under the Central Government) How to determine the tax location? If the land used by the taxpayer does not fall under the jurisdiction of the same province (autonomous region, municipality directly under the Central Government), the taxpayer shall pay land use tax to the tax authority where the land is located. Within the jurisdiction of the same province (autonomous region, municipality directly under the Central Government), how to determine the tax payment location for land used by taxpayers across regions shall be determined by the tax bureau of each province, autonomous region, or municipality directly under the Central Government. Therefore, if the registered address and office address are inconsistent, in principle, property tax and land use tax should be paid to the tax authorities where the property and land are located respectively.