What taxes do formal property companies have to pay?

I. Taxation of management fees and other income

The property management company shall charge 5% of the management fee (including the management fee of vacant houses that are not rented or sold by real estate developers) and service fee (including cleaning fee, security fee, public facilities maintenance fee, parking fee, etc.) from the income from providing services for house owners and rented houses. ), maintenance fees (including maintenance materials and labor costs) and rental fees (including rental income of residents renting public houses).

Two, on the three housing maintenance fund tax calculation.

The house parts maintenance fund collected by the property management company from the owner and the house parts maintenance fund collected from the developer when the property management right is delivered shall be earmarked and stored in a special account. The ownership of funds belongs to the housing owners' management committee or the property owners and users, and the property management company is only used for escrow, and business tax is not levied temporarily. If a property management company obtains the income from the three housing maintenance funds in the form of providing labor services, it shall levy a business tax of 5% as required.

Three. Taxation of agency income

1, tax agent shopping fee.

When purchasing goods for housing operators and tenants, in addition to directly delivering the invoice for purchasing goods to the entrusting party, a business tax of 5% can be levied according to the agency fee income collected. Security doors (windows), clothes hangers, fences and other items are also subject to VAT. For homeowners and rental houses.

2. Taxation of agency fee income

The income from the collection and payment of water, electricity, coal, telephone charges and garbage fees by the owners of houses and rented houses can be taxed at 5% after deducting the money actually paid to water supply, power supply, gas supply, telephone office, environmental sanitation department and other departments.

Four, on behalf of the invoice or receipt of tax calculation.

5% business tax is levied on the invoices or receipts of rental houses issued by property management companies for private owners or tenants.