202 1 related tax rate of real estate industry

Property companies are service enterprises, and their main business is subject to business tax, which is managed and collected by local tax authorities. The specific tax rates are as follows:

1, business tax. Business tax is levied according to turnover, and the applicable tax rate is 5%;

2. Urban maintenance and construction tax. Pay 7% of business tax;

3. Additional local education. Pay 2% of business tax;

4. Enterprise income tax. According to the profit adjusted by the tax law, the tax rate is 25%, and the small and micro enterprises are 20%.

5. Personal income tax. When paying wages and salaries to employees, the company shall withhold and remit personal income tax according to the individual tax table.

Second, analyze the details

Commercial properties, sometimes called investment properties, refer to those properties that can obtain sustained growth returns or sustained appreciation through operation, which can be roughly divided into commercial service properties and office properties. Commercial service property refers to all kinds of construction land for commercial and service industries, including shopping malls, department stores, supermarkets, specialty stores, chain stores, hotels, hotels, warehouses, leisure and entertainment places, etc. Office buildings are places where managers engaged in production, operation, consulting and service industries work, and belong to the category of production and operation materials.

Third, how to determine the amount of property fees?

1. The charging standards of different services provided by property management companies for owners or users are different. Part of the service charges are determined by the property management company through consultation with the owners or users. However, some services should be charged according to the regulations of relevant government departments. Specifically, some projects are one-time charges; Some items are collected regularly, and some items are collected in a flexible way. The specific situation depends on how the signed property management contract is stipulated.

2. The services provided by the property management enterprise to the owners, including the provision of property services in accordance with the stipulations of the property service contract and the provision of services beyond the stipulations of the property service contract entrusted by the owners, shall be clearly marked in accordance with the provisions, indicating the service items, charging standards and other relevant information.