How do I apply for "one-sixth business use" for house tax and land value tax?

Once a company is registered at a previously fully residential property, the tax rate changes. After incorporation and tax registration are complete, we recommend that the owner proactively visit the local tax bureau (or call first to ask whether it can be done by phone or online). The National Taxation Bureau periodically shares tax registration data with the local bureau; without a proactive application, the officer may assess the property as "fully business use". A letter is sent after assessment, and any objection must be raised within one month.

Apply for "fully residential" or "one-sixth business use"?

• Fully residential has strict conditions: the industry code is online-sales related; the property belongs to the responsible person, spouse or direct relative; it was fully owner-occupied; no employees; all business activity on mobile devices; no office or storage of business items inside; and it depends on the inspection result, so approval is not guaranteed.
• If not approved, you can apply for one-sixth business use, which has no conditions and is approved in most cases.
• For other industries, as long as the registered address is used as an office, the minimum is one-sixth business use.

How do the rates change?

• Adjusted by the assessed floor area proportion.
• House tax: residential 1.2% → business 3%
• Land value tax: residential 2‰ → business 10‰

How to apply

• Applicant: the owner in person (someone may accompany, but the owner must attend).
• Timing: after tax registration is complete (once you have the invoice purchase certificate or the tax bureau letter).
• Where: the collection unit shown at the top of the house tax bill; you can contact the officer listed at the bottom first.
• Documents: fill in the application on site, provide a copy of both sides of the owner's ID, and schedule the inspection with the officer.
• Timeline: about 1–2 weeks; a letter is sent after assessment, and land value tax is adjusted together with house tax.

Because the owner's personal data must be filled in and an inspection scheduled, this cannot be done on your behalf; the owner must handle it personally. Standards vary by city, and the officer listed on the tax bill is the most reliable source for questions.