How does the property company pay taxes when it helps the industry Committee collect rent?

No.) Business tax is not levied on the rent collected by the property management enterprise on behalf of the relevant departments, and business tax is levied on the fee income obtained by the property management enterprise engaged in this agency business.

Property management companies collect water, electricity, gas (coal), maintenance funds and rent on behalf of relevant departments, which belongs to the "agency" business in the business tax "service industry" tax item. Therefore, the water, electricity, gas (coal), maintenance fund and rent collected by the property management enterprise on behalf of the relevant departments are not subject to business tax, but the fee income obtained from the agency business should be subject to business tax.

According to the regulations (State Taxation Administration of The People's Republic of China Order No.54, 20 16), the tap water fee charged by taxpayers for providing property management services to clients shall be based on the sales amount after deducting the tap water fee paid by them, and the value-added tax shall be calculated and paid at the rate of 3% according to the simple taxation method.