What is the tax rate of the property company?

Residential owners need to pay a certain property management fee to the property company within the time specified by the property company. Property management fees are the basic expenses for property companies to manage residential areas, and property companies need to pay certain taxes when collecting property management fees. What is the tax rate of the property company?

Please click: /cta/

What is the tax rate of the property company?

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 on turnover, and the applicable tax rate is 5%.

2. The urban maintenance and construction tax shall be paid at 7% of the paid business tax.

3. Pay the education surcharge at 3% of the paid business tax.

For more details, please click:/CTA/1375461.html.

4. The local education surcharge shall be paid at 2% of the business tax. (3 and 4 are slightly different according to local conditions)

5. Pay enterprise income tax according to the profit adjusted by the tax law, with the tax rate of 25% and that of small and micro enterprises of 20%.

6. Personal income tax. When the company pays wages and salaries to employees, it will withhold and remit personal income tax according to the tax rate table.

7. Property tax: the original value of self-owned property is ×( 1- deduction rate) × 1.2% per year, and the deduction rate is stipulated by the provincial level, generally within 30%; The rent of the leased house is 12%.

8. Land use tax: land use area × fixed payment. Quotas shall be determined by local authorities.

9. Stamp duty: account books, licenses and other rights certificates, contract agreements, etc. all need to pay stamp duty. The tax rate depends on the situation.

10. Vehicle and vessel use tax: At present, it is mostly collected by insurance companies when paying compulsory insurance.

Please click:/CTA/zhuanti/rukouchaxun/index.html for the content of tax accountant examination.