What taxes do property companies have to pay?

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 and additional tax payable for operating income by setting the subject of "business tax and additional tax". 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. Two. Taxation and calculation of agency income 1 Taxation and calculation of agency shopping expenses refer to the purchase of goods by house owners and lessors, and 5% business tax can be levied according to the agency fee income, except that * * of the purchased goods are directly delivered to the entrusting party. Security doors (windows), clothes hangers, fences and other items are also subject to VAT. For homeowners and renters. 2. Tax the income of water, electricity, coal, telephone fees and garbage fees collected and remitted by the house owner and lessor, and deduct the balance actually paid to water supply, power supply, gas supply, telephone office, environmental sanitation department and other departments, and levy a business tax of 5%. 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. For property management companies that rent houses to private owners or tenants, 5% business tax is levied according to regulations.