In the second article of the tax law, which expounds the characteristics of property tax, it is clearly stipulated that it is limited to "business premises in cities and towns", and enterprises do not need to pay property tax after they are approved to stop using it. Paragraph 2 of Article 6 of the Regulations on Exemption from Property Tax stipulates that taxpayers who stop using their houses for more than half a year due to overhaul may be exempted from property tax after submitting relevant certificates to the competent tax authorities. It can be seen that during the period when the enterprise stops production, it can be exempted from paying property tax upon approval. The nature of urban land use tax is similar to property tax. Article 1 1 of the Tax Exemption Regulations stipulates that if an enterprise does not use the original site after relocation, it is not required to pay land use tax after reporting to the competent tax authorities for approval. Then the land is idle during the suspension of business, and there should be no need to pay land use tax. However, examination and approval procedures are required.