What is the property management fee tax rate?

Legal analysis: if the property company is a general taxpayer, the tax rate of invoices issued is 6%, and the tax rate of property companies of small-scale taxpayers is 3%.

Legal basis: Provisional Regulations of the People's Republic of China on Business Tax.

Article 9 Where a taxpayer concurrently engages in tax exemption and tax reduction projects, the turnover of the tax exemption and tax reduction projects shall be accounted for separately; If the turnover is not accounted for separately, no tax reduction or exemption may be granted.

Article 10 Taxpayers whose turnover does not reach the business tax threshold stipulated by the competent departments of finance and taxation in the State Council shall be exempted from business tax; If it reaches the threshold, the business tax shall be calculated and paid in full in accordance with the provisions of these regulations.