How to calculate the daily rent and property tax of serviced apartments?

The calculation of daily rental property tax for serviced apartments is mainly aimed at residential buildings and is divided into several grades. Property tax on industrial buildings and office buildings does not refer to commercial buildings.

The characteristics of property tax are as follows:

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.