Property company tax rate several points

Property company tax rates are as follows:

Property management fees charged by property companies need to pay value-added tax, and the tax rates are divided into 3% and 6%. If the sales volume of property management fees does not reach 5 million yuan for 12 months, the levy rate of 3% shall apply; If the sales amount reaches more than 5 million yuan, the tax rate of 6% shall apply. The service value-added tax rate in property leasing is 9%, and small-scale taxpayers can apply the simple collection rate of 1% to 5%. The tax rate depends on the nature of the leased property and the taxpayer's situation. If an individual rents a house, the property tax shall be paid at 12% of the rental income. If the house is rented to an individual and reaches the prescribed rent standard, the property tax and urban land use tax may be temporarily exempted. Commercial property leasing needs to pay property tax, urban maintenance and construction tax and education surcharge.

Tax management of property management;

1, tax classification: Property management companies usually need to pay value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge, local education surcharge, etc.

2. VAT rate: According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the VAT rate usually applicable to property management services is 6%;

3. Small-scale taxpayers and general taxpayers: Property management companies may be divided into small-scale taxpayers or general taxpayers according to different annual turnover, with different tax rates and tax payment methods;

4. Preferential tax policies: Property management companies can enjoy preferential tax reduction and exemption policies under certain conditions, such as preferential tax policies for small and micro enterprises;

5. Tax declaration: Property management companies need to make regular tax declarations, including monthly or quarterly VAT declarations and annual enterprise income tax declarations.

To sum up, the value-added tax rate of property companies is divided into 3% and 6% according to the sales of property management fees, while the service tax rate in property leasing is 9%, and the simple collection rate applicable to small-scale taxpayers is 1% to 5%; Personal rental housing needs to pay 12% property tax, but it can be exempted under certain conditions, and commercial property leasing needs to pay additional tax.

Legal basis:

People's Republic of China (PRC) tax collection management law

Article 28

The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.

Article 29

Except for tax authorities, tax personnel and units and personnel entrusted by tax authorities as stipulated by laws and administrative regulations, no unit or individual may carry out tax collection activities.

Article 30

Withholding agents shall perform the obligations of withholding and collecting taxes in accordance with the provisions of laws and administrative regulations. The tax authorities shall not require units and individuals that have no obligation to withhold or collect taxes according to laws and administrative regulations. When withholding agents perform their obligations according to law, taxpayers shall not refuse to withhold or collect taxes. If the taxpayer refuses, the withholding agent shall promptly report to the tax authorities for handling. The tax authorities shall, in accordance with the provisions, pay the withholding agents the handling fees for withholding and collecting and remitting.