未投入使用房产是否要交房产税？

Group 1 - The article discusses the requirement for property tax declaration for self-built factories, indicating that property tax is applicable from the month following the completion of construction [2] - It emphasizes that even if a factory is not in use, property tax must still be declared and paid, highlighting the importance of compliance with tax regulations [2] - The article mentions that the property tax declaration for the factory built in October of the previous year was completed on time, reflecting a routine process for quarterly tax payments [2] Group 2 - The article references regulations from the Ministry of Finance and the State Administration of Taxation regarding personal income tax applicable to certain income types, including tax-deferred commercial pension insurance [9] - It outlines the tax treatment of income from tax-deferred pension insurance, specifying that 25% of the income is tax-exempt while the remaining 75% is taxed at a 10% rate [9] - The article also notes the implementation of tax policies for personal pensions in designated pilot cities starting from January 1, 2022, indicating a structured approach to personal pension taxation [9]