How to pay taxes on the property fees collected by the property?

Legal analysis: the tax rate is 6%, and the value-added tax 17%.

Legal basis: Notice of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Change of Business Tax to VAT (Caishui [2065438+06] No.36): Annex 1. Fifteenth measures for the implementation of the pilot reform of business tax to value-added tax:

(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.

(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.

(3) Providing tangible movable property leasing services at the tax rate of 17%.

(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.