Legal analysis: office buildings need to pay property tax for their own use. The standard ad valorem is levied under the following circumstances, and the tax basis is the residual value after the original value of the property is subtracted10%-30%. Property tax = X 12% of the original value of the property should be paid for the property whose income is confirmed in the form of rent, and then business tax should be paid at 5% of the rental income, and 7% of the business tax should be paid for urban construction tax, 3% for education surcharge, 1% for local education surcharge, and land use tax should be paid according to the land area, and the tax amount should be further confirmed according to the land level divided by the city.

Legal basis: Article 3 of the Provisional Regulations of the People's Republic of China on Property Tax, the property tax shall be calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific reduction range shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of the real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is rented, the rental income of the real estate shall be the tax basis of the real estate tax.