Value-added tax rate of property fee income

The so-called property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessee or owner to pay a fixed tax every year, and the tax value payable will increase with the increase of real estate market value. For example, after the opening of highways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase. Units engaged in property management shall take the total income related to property management as the turnover after deducting the price of water, electricity and gas paid by the owner and the rent of water, electricity and gas paid by the tenant. For the service industry, the applicable tax rate is 5%. "Measures for the Administration of Property Service Charges" Article 7 If the property service charges are guided by the government, the price department of the people's government with pricing power shall, jointly with the real estate administrative department, formulate the corresponding benchmark price and its floating range according to factors such as the grade standard of property management services, and publish it regularly. The specific charging standard is agreed by the owner and the property management enterprise in the property service contract according to the specified benchmark price and floating range. The property service charges that are regulated by the market shall be agreed by the owners and the property management enterprises in the property service contract. Article 8 Property management enterprises shall clearly mark their prices in accordance with the provisions of the competent pricing department of the government, and publicize relevant information such as service contents, service standards, charging items and charging standards in a prominent position within the property management area.

Legal objectivity:

Detailed rules for the implementation of the provisional regulations on value-added tax Article 37 The scope of application of the value-added tax threshold is limited to individuals. The scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and the State Taxation Bureau shall, within the prescribed scope, determine the applicable threshold in their respective regions according to actual conditions, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record. Legal basis: Article 37 of the Detailed Rules for the Implementation of the Provisional Regulations on Value-added Tax is limited to individuals. The scope of the VAT threshold is as follows: (1) goods with monthly sales of 5,000-20,000 yuan; (two) sales of taxable services, monthly sales of 5000-20000 yuan; (3) If the tax is paid by time, the sales per day will be 300-500 yuan. The sales mentioned in the preceding paragraph refers to the sales of small-scale taxpayers mentioned in the first paragraph of Article 30 of these Rules. The finance departments (bureaus) of all provinces, autonomous regions and municipalities directly under the Central Government and State Taxation Administration of The People's Republic of China shall, within the prescribed scope, determine the applicable threshold in their respective regions according to the actual situation, and report to the Ministry of Finance and State Taxation Administration of The People's Republic of China for the record.