What is the property tax rate? 202 1

Legal analysis: the income tax rate of property management fee is 6%, and the collection rate is 3%. Among them,/kloc-the sales of property management fees in February and October reached more than 5 million yuan (including 5 million yuan), and it was a general taxpayer with a tax rate of 6%. /kloc-If the sales of property management fees in 0/2 months does not reach 5 million yuan, the levy rate of 3% shall apply.

Legal basis: Article 11 of the Provisional Regulations on Value-added Tax in People's Republic of China (PRC), the taxable sales of small-scale taxpayers shall be calculated simply according to the sales volume and the collection rate, and the input tax shall not be deducted. Calculation formula of tax payable: tax payable = sales × collection rate The standard for small-scale taxpayers shall be stipulated by the competent departments of finance and taxation of the State Council.

"Provisional Regulations on Value-added Tax in People's Republic of China (PRC)" Article 12 The collection rate of value-added tax for small-scale taxpayers is 3%, unless otherwise stipulated by the State Council.