Are toilets cement mixture separate from the outside of the house subject to property tax?

According to the Notice on the Interpretation and Interim Provisions on Several Specific Issues Concerning Real Estate Tax and the Interpretation and Interim Provisions on Several Specific Issues Concerning Vehicle and Vessel Use Tax (Cai Shui Di Zi [1986] No. 8), "real estate" refers to a place with a roof and enclosure (with walls or columns on both sides), which can shelter from the wind and rain and can be used for people to produce, work, study, play, live or store materials. Therefore, the toilet of the enterprise meets the definition of housing and should pay property tax in accordance with the law.

Property tax is levied on real estate, which refers to a place with a roof and envelope (with walls or pillars on both sides) that can shelter people from the wind and rain for people to produce, study, work, play, live or store materials. Your independent toilet is the supporting facilities of your unit, and it is reasonable to need to pay, but his value is not big, if you don't pay, the tax should not trouble you.