Property management fee tax rate

Legal analysis: 1. The tax rate of property management fee income and related business income is 5%. 2. Article 9 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates: "The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the evidence to claim the business income." According to this regulation, the management fee income of property management should be regarded as income when the notice of collection is issued. 3. The security deposit collected by property management is stipulated in the reply of Guangdong Local Taxation Bureau [1999 65438+1October 20th] No.225 "The security deposit collected by taxpayers for providing taxable services shall be subject to business tax according to regulations": "The turnover of taxpayers is the total price and extra-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, agency charges, collecting funds, prepaid funds and other out-of-price charges of various nature. The deposit belongs to other kinds of extra-price charges. Therefore, the margin of taxable business tax collected by taxpayers from each other, regardless of the accounting system, should be incorporated into the turnover to pay business tax. If the deposit is refunded, it can be deducted from the taxable income in the current period. "