Tax policy of property management enterprises

Property enterprises are low-profit capital preservation enterprises, and enjoy preferential national tax rates.

According to the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC), the tax scope of property companies is 5.55% of business tax, and the surcharge for urban construction education is about 2.73%. As a modern service industry encouraged by the state, property companies enjoy preferential tax policies.

Property management company is an industry of national economy and people's livelihood. The main income of the property company is the property service fee, which is mainly used for the owner's public service expenditure. The state implements preferential tax policies to ensure that all the property service fees charged by property companies are used to improve people's livelihood, and property companies are prohibited from profiteering.

State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) also stipulates that the service items collected and remitted by property companies are tax-free, but the service fees collected and remitted need to pay 5.55% business tax.