Does the hotel style need to pay property tax?

Hotel style needs to pay property tax.

Property tax is a kind of property tax levied on property owners according to the taxable residual value or rental income of houses.

Property tax is characterized by:

1. Property tax is a special property tax, and its tax object is only houses;

2, the scope of collection is limited to urban operating housing;

3. Differentiate the operation and use of houses and stipulate the taxation method. For self-occupied houses, it is levied according to the taxable residual value of real estate, and for rented houses, it is taxed according to rental income.

Property tax payment time is as follows:

1. If the taxpayer uses the original property for production and operation, the property tax shall be paid from the month of production and operation;

2. Taxpayers who build new houses for production and operation shall pay property tax from the month after completion;

3, taxpayers entrust construction enterprises to build houses, from the next month after the acceptance formalities, pay property tax;

4. Taxpayers who purchase newly-built commercial houses shall pay property tax from the month following the delivery of the houses;

5. Taxpayers who purchase houses in stock shall pay property tax from the month following the registration formalities for the change of house ownership transfer and the issuance of house ownership certificates by the real estate ownership registration authority;

6. Taxpayers who rent or lend real estate shall pay property tax from the month following the delivery of the leased or lent real estate;

7. Real estate development enterprises use, lease or lend commercial houses built by their own enterprises, and pay property tax from the month following the use or delivery of the houses.

Article 7 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Real Estate Tax shall be levied annually and paid in installments. The tax payment period shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. Article 2 The property tax shall be paid by the property owner. Property rights belong to the whole people, paid by the management unit. If the property right is issued, the mortgagee shall pay it. If the owner or mortgagee of the property is not in the location of the property, or the property right is not determined and the rent dispute is not resolved, it shall be paid by the property custodian or user.

The property owners, business management units, mortgagees, real estate custodians or users listed in the preceding paragraph are collectively referred to as taxpayers (hereinafter referred to as taxpayers).