Can taxpayers who pay more than 50% of the rent and property fees add or subtract 15%?

Among the company's income, rent and property fee income * * * accounts for 47% of the total income, of which rent income is the bulk; Rent, property income and resale water and electricity income account for 50.5% of the total income. Can company 202 1 enjoy the 15% deduction policy?

Answer: According to Article 1 of the Announcement on Defining the VAT Deduction Policy for Life Service Industry (Announcement No.87 of Ministry of Finance and State Taxation Administration of The People's Republic of China), taxpayers in life service industry are allowed to add deduction 10 to June10+202123 15.

Taxpayers in the life service industry refer to taxpayers whose sales of life services account for more than 50% of the total sales.

According to the Notes on Sales Services, Intangible Assets and Real Estate (Caishui [2016] No.36), life service industry refers to all kinds of service activities to meet the daily needs of urban and rural residents. Including cultural and sports services, education and medical services, tourism and entertainment services, catering and accommodation services, residents' daily services and other life services.

Renting a house is a real estate leasing service; Property management belongs to enterprise management service in commercial auxiliary service under modern service; The resale of hydropower is the sale of goods; None of the above is life service.

Therefore, according to the description, according to the proportion of enterprise income, enterprises can't meet the requirement that life service income accounts for more than 50%, and can't enjoy the policy of 15% plus deduction.

However, according to Article 7 of Announcement No.39 issued by the Ministry of Finance, State Taxation Administration of The People's Republic of China and the General Administration of Customs, taxpayers in the production and life service industries are allowed to add 10% of the deductible input tax in the current period to deduct the taxable amount.

Taxpayers in the production and living service industry here refer to taxpayers who provide postal services, telecommunications services, modern services and living services, with sales accounting for more than 50% of the total sales.

Property management and real estate leasing provided by enterprises belong to modern services. If the proportion can exceed 50%, you can enjoy the policy of 10% deduction.