What taxes do property management companies have to pay?

Hello, the property management company should pay a certain amount of business tax and surcharges, including business tax, urban maintenance and construction tax, education surcharge, etc., to the tax authorities based on the service business income (including main business income and other business income). Property management companies calculate the tax payable and additional tax payable for operating income by setting the subject of "business tax and additional tax". Expense taxes incurred by the company, such as property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. , should be in the "management fees" account.

Property management company is referred to as property company for short. Property management company is an economic entity with independent legal personality, specializing in the professional management of permanent buildings, ancillary equipment, facilities, related sites and surrounding environment, providing a good living or working environment for owners and non-owners. As an independent enterprise legal person, a property management company must have a clear business purpose and a management charter approved by the competent department of the industry, and be able to independently bear civil and economic legal responsibilities.

Refer to Baidu Encyclopedia-Property Management Company website link.