Is there a property tax on serviced apartments?

Is there a property tax on serviced apartments?

1. Is the property tax levied on serviced apartments? Generally speaking, serviced apartments need to pay property tax, and houses generally used for business have to pay property tax.

2. According to Article 7 of the Provisional Regulations on Real Estate Tax in People's Republic of China (PRC), it is clearly stipulated that "real estate tax shall be levied annually and paid in installments." Therefore, property tax needs to be paid every year. However, the tax payment period is stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government, so there is a saying that the tax payment time is inconsistent in different cities and regions. But it is uniform to increase the property tax every year.

3. Therefore, the property tax is paid every year, twice a year, the first half in May, the second half in 65438+ 10, or once in May.