How do property management companies pay taxes?

Property management companies should pay a certain amount of business tax and surcharges, including business tax, urban maintenance and construction tax, education surcharge, etc., to the tax authorities based on service business income (including main business income and other business income). Property management companies calculate the tax payable by operating income and the tax payable by operating income by setting the subject of "business tax and surcharges". Expense taxes incurred by the company, such as property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. , should be in the "management fees" account. At the end of the month, the company calculates the business tax payable in the current month according to regulations, debits the subject of "business tax and surcharges" and credits the subject of "tax payable". I. Taxation and calculation of management fees and other income. Management fees (including management fees charged by real estate developers for properties that have not been rented or sold), service fees (including cleaning fees, security fees, public facilities maintenance fees, parking fees and other fees), maintenance fees (including maintenance materials and labor costs) and rents (including rental income of residents renting public houses) charged by property management companies when providing services to housing owners and lessees. 2. Taxation and calculation of agency income 1. The taxation and calculation of purchasing fees are aimed at the purchase of goods by house owners and lessees. In addition to directly delivering the purchase invoice to the entrusting party, 5% business tax 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 renters. 2. Tax and calculate the agency fee income; A business tax of 5% can be levied on the income obtained by the house owner and lessee from collecting and remitting water, electricity, coal, telephone charges and garbage fees, after deducting the balance actually paid to water supply, power supply, gas supply, telephone office, environmental sanitation department and other departments. Three. Taxation and calculation of three housing maintenance funds: part of the housing maintenance funds collected by property management companies from housing owners and part of the housing maintenance funds collected from housing developers when property management rights are delivered are earmarked and stored in special accounts. Therefore, the ownership of funds belongs to the housing owners' management committee or property owners, users and property management companies, 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. Four. Tax and calculate invoices or receipts on behalf of property management companies; Issue invoices or receipts for rented houses for private owners or tenants, and collect 5% business tax according to regulations.