Legal analysis: Real estate tax is calculated and paid based on the residual value after deducting 30% of the original value of the real estate. If there is no original value of the real estate as the basis for tax calculation, the local tax authority where the real estate is located shall refer to similar properties. approved. If the property is rented out, the property rental income shall be the basis for calculating property tax. If part of the same property is used for rent, the rented part shall be calculated and paid based on the rental income; the self-used part shall be calculated and paid based on the proportion of the self-used property area to the total area multiplied by the residual value of the property after deduction according to the prescribed proportion. If a hotel or office building rents out rooms, property tax will be paid on the rented rooms based on the rental income.

Legal basis: "Law of the People's Republic of China on Tax Collection and Administration"

Article 1 is to strengthen tax collection management, standardize tax collection and payment behavior, and ensure national tax revenue This law is formulated to protect the legitimate rights and interests of taxpayers and promote economic and social development.

Article 2 This Law shall apply to the collection and management of various taxes levied by tax authorities in accordance with the law.

Article 3 The introduction and suspension of tax collection, tax reduction, tax exemption, tax refund, and tax repayment shall be implemented in accordance with the provisions of the law; where the law authorizes the State Council to stipulate it, it shall be implemented in accordance with the provisions of the administrative regulations formulated by the State Council.

No agency, unit or individual may violate the provisions of laws and administrative regulations by arbitrarily making tax levies, suspensions, tax reductions, tax exemptions, tax refunds, tax repayments, and other measures that conflict with tax laws and administrative regulations. Decide.

Article 4: Units and individuals with tax obligations stipulated in laws and administrative regulations are taxpayers.

Laws and administrative regulations stipulate that entities and individuals with the obligation to withhold and pay, collect and remit taxes are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes, and collect and remit taxes in accordance with the provisions of laws and administrative regulations.