Legal analysis: For the leased property, if the lease contract signed by both parties stipulates rent-free period, the property owner shall pay the property tax according to the original value of the property during the rent-free period. During the rent-free period, although there is no rental income during the rent-free period, the lessor's ultimate goal is to obtain rent, so the rent-free period still belongs to the lease period of the real estate, and the real estate belongs to business premises and should pay property tax. Rent-free property tax payers during the real estate period are all property owners, and the actual taxpayers are property owners and rent-free users or individuals respectively. Therefore, shopping malls should pay property tax according to the original value of the property during the rent-free period.

Legal basis: Article 2 of the Individual Income Tax Law of People's Republic of China (PRC), individual income tax shall be paid for the following personal income: (1) income from wages and salaries; (2) Income from remuneration for labor services; (3) Income from remuneration; (4) Income from royalties; (5) Operating income; (6) Income from interest, dividends and bonuses; (7) Income from property lease; (8) Income from property transfer; (9) Accidental income. Individual residents who obtain income from items 1 to 4 of the preceding paragraph (hereinafter referred to as comprehensive income) shall calculate individual income tax according to the tax year; Non-resident individuals who obtain income from items 1 to 4 of the preceding paragraph shall calculate individual income tax on a monthly or itemized basis. Taxpayers who obtain income from items 5 to 9 of the preceding paragraph shall calculate individual income tax separately in accordance with the provisions of this law.