Who will bear the invoice tax on property fees?

The invoice tax of property fees shall be borne by the property company.

According to the regulations, enterprises must issue invoices to payers when operating charges occur. Therefore, it is an obligation for a property company to collect property fees and issue invoices. If the property company adopts the standard of contract management property fee, the national taxes and fees have been included in the property fee, and the owners should not be charged taxes and fees separately. Taxpayers must truthfully handle tax telegrams, and submit tax telegrams, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs in accordance with the provisions of laws and administrative regulations or the time limit and content of declaration determined by tax authorities in accordance with the provisions of laws and administrative regulations. Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

If the property company is a general taxpayer, the invoice tax rate of property fees is 6%, and the property company levy rate of small-scale taxpayers is 3%. Property fee refers to the housing, public facilities, greening, sanitation, transportation, public security, environment and other projects entrusted by the property management unit in residential areas to the property owners and users. ..

legal ground

According to the regulations in the Measures for the Administration of Property Service Charges jointly issued by the National Development and Reform Commission and the Ministry of Construction: Article 11 If the property service fee is contracted out, the composition of the property service fee includes the property service cost, statutory taxes and fees and the profits of the property management enterprise. The implementation of the property service fee reward system, the property service funds received in advance include property service expenditure and property management enterprise remuneration. The State Council Order No.587 "Measures for the Administration of Invoices" clearly stipulates: Article 19 When a unit or individual sells goods, provides services and engages in other business activities to collect money, the payee shall issue an invoice to the payer; Under special circumstances, the payer will issue an invoice to the payee. According to this regulation, enterprises must issue invoices to payers when operating expenses occur. Therefore, it is an obligation for a property company to collect property fees and issue invoices. Moreover, if the property company adopts the standard of contract management of property fees, the property fees have already included the national taxes and fees, and the owners should not be charged taxes and fees separately.