1. Real estate tax should be paid on newly built or renovated houses that have been put into use but have not yet been completed. According to Articles 15 and 19 of the "Interpretations and Interim Provisions of the Ministry of Finance and the State Administration of Taxation on Certain Specific Issues Concerning Real Estate Tax", newly built or renovated houses have no original book value or there is a significant difference between the original book value and the actual value. If it is unreasonable, it shall be assessed and property tax shall be calculated based on the assessed value. The assessed value should be confirmed by an institution with real estate appraisal qualifications and submitted to the competent tax authority for review. Adjustments will be made after the original value of the property is confirmed. If the newly built or renovated houses are used before the final accounts are completed, and there is no appraisal price issued by the real estate agency, the property tax will be temporarily levied on the expenses of the construction in progress, and will be adjusted after the final accounts are completed. Real estate tax payable = original value (or assessed value) * (1-30%) * 1.2% 2. If the foreign trade agency fee is collected separately, business tax must be paid, and the agency fee should be issued in the service industry 3. Domestic and foreign investment income tax has not yet been merged. The law has not yet been changed nationwide.