Is it necessary to collect property fees in 20220?

In 20220, the property fee will be collected and the tax rate will be accrued.

The fees charged by property management companies belong to the scope of business tax collection. 1. Business tax is calculated and paid at the rate of 5% of business income, urban maintenance and construction tax is calculated and paid at the rate of 7% of business tax, education surcharge is calculated and paid at the rate of 3% of business tax, and enterprise income tax is levied according to the audit. (1) If the taxable income is collected by means of audit, the enterprise income tax shall be paid, and the taxable income of the enterprise income tax shall be multiplied by the applicable tax rate. (2) If the approved collection method is adopted, the first method is to determine the income rate and pay enterprise income tax × income rate× applicable tax rate. Property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessee or owner to pay a certain amount of tax every year, and the tax payable will increase with the increase of the market value of real estate. For example, after the opening of expressways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase.