1. In order to maintain and increase the use function of the house or make the house meet the design requirements, all ancillary equipment and supporting facilities that cannot be moved at will, such as water supply and drainage, heating, fire protection, central air conditioning, electrical and intelligent building equipment, etc. , should be included in the original value of the house and whether it is accounted for separately or not, property tax should be levied.
Two, for the replacement of ancillary equipment and supporting facilities, the value of the original equipment and facilities can be deducted when the value is included in the original value of the property; Spare parts that are easily damaged and need to be replaced frequently in ancillary equipment and supporting facilities are not included in the original value of the property after updating. "