To calculate commercial property tax in Yongzhou, China, follow these steps:

1. Determine the assessed value of the property: This is the value set by the local government for tax purposes. It is usually based on the property's market value, adjusted for depreciation and other factors.

2. Calculate the property tax rate: The tax rate varies depending on the type of property and the local government's policies. In Yongzhou, the rate is typically around 1.2% of the assessed value.

3. Multiply the assessed value by the tax rate: This will give you the annual property tax amount.

For example, if a commercial property in Yongzhou has an assessed value of $500,000 and the tax rate is 1.2%, the annual property tax would be $6,000 ($500,000 x 0.012).

The reason for the complexity in calculating commercial property tax in Yongzhou is due to the diverse factors that influence the assessed value and tax rate. According to the Yongzhou Bureau of Taxation, the assessed value is determined by considering factors such as the property's location, size, age, and condition. Additionally, the tax rate can be adjusted annually by the local government to reflect changes in the local economy and property values. These factors contribute to the variability in property tax calculations, making it essential for property owners to stay informed about the latest regulations and rates.