Enterprise office building decoration needs to pay property tax. The specific tax provisions are as follows:

1, purchase new commercial housing, and collect property tax and urban land use tax from the month after the house is delivered for use;

2, the purchase of housing stock, since the transfer of housing ownership, change of registration procedures, real estate ownership registration authority issued a certificate of housing ownership, property tax and urban land use tax;

3. If real estate is leased or lent, property tax and urban land use tax shall be levied from the month following the delivery of the leased or lent real estate.