How do property companies pay taxes?

The Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on the Pilot Project of Changing Business Tax to Value-added Tax was issued, and the annex of the notice clarified the value-added tax rate after changing business tax to value-added tax. According to the pilot implementation method of changing business tax to value-added tax, the property management industry belongs to the enterprise management service category in the eighth category of business auxiliary services, so the value-added tax rate of such services is 6%.

1. Taxes payable by property management companies include: value-added tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and income tax.

2. The property management company shall report and pay taxes to the competent tax authorities on a monthly basis, even if there is no need to pay taxes in that month, it shall also make a "zero declaration" to the competent tax authorities. In addition, other taxes and fees to be paid should be determined according to the actual situation. If you own your own vehicle, you need to pay the vehicle and vessel use tax.

Extended data:

Enterprise income tax:

The tax rate of enterprise income tax is the legal tax rate for calculating the taxable amount of enterprise income tax. According to the Provisional Regulations of People's Republic of China (PRC) on Enterprise Income Tax, the new income tax law of People's Republic of China (PRC) in 2008 stipulates that the general enterprise income tax rate is 25%.

1, VAT

A tax levied on the value-added realized in the process of production and operation. When you buy books from 500 yuan and CDs from 200 yuan, the price includes 87 yuan VAT (500/1.13%+200/1.17%, and the book VAT rate is13%.

In addition, the VAT rate of agricultural products is 13%, and the VAT rate of general taxpayers in service industry "VAT reform" is tentatively set at 6%, 1 1%, 17% (tangible movable property lease is 17%).

The tax rate of small-scale VAT taxpayers is 3%, and certification deduction is not allowed.

2. Consumption tax

Tax on 1 1 consumer goods. Chanel CoCo, 100ml ladies' perfume, market price 1480 yuan. Including 17% value-added tax 2 15 yuan, 30% consumption tax 380 yuan, urban maintenance and construction tax 4 1.6 yuan, totaling 636.6 yuan, nearly half of the commodity price. There are three kinds of taxes on each bottle of imported wine: tariff 14%, consumption tax 10% and value-added tax 17%.

Baidu encyclopedia-tax payment