Job Recruitment Website - Property management - Do developers need to pay value-added tax when giving property fees to small owners?

Do developers need to pay value-added tax when giving property fees to small owners?

According to relevant information, query display is not required. When the developer sells the house, he gives the owner a property management fee, which belongs to the scope of not collecting personal income tax (value-added tax). For the property fee paid by the developer to the owner when selling the house, the owner does not need to pay personal income tax (VAT).