Does the provision of property management services by property companies fall within the scope of increasing value-added tax?

According to the Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) and the notes on sales services, intangible assets and real estate.

Enterprise management service refers to the business activities that provide services such as headquarters management, investment and asset management, market management, property management and daily comprehensive management. Property management belongs to enterprise management service. But what is property management is not further explained in the value-added tax.

According to Article 2 of the Regulations on Property Management (Order No.504 of the State Council of the People's Republic of China), property management refers to the activities that the owner selects a property service enterprise, and the owner and the property service enterprise repair, maintain and manage the house, supporting facilities and related sites in accordance with the property service contract, so as to maintain the environmental sanitation and related order in the property management area.

Therefore, the property management company will not charge additional fees for the "maintenance content" agreed in the property management service contract, which has been included in the property fees collected on schedule. Therefore, value-added tax should be paid according to the tax item of "enterprise management services-property services", and the applicable tax rate is 6%. ?

Extended data

The Provisional Regulations on Value-added Tax in People's Republic of China (PRC) (Order No.691of the State Council of the People's Republic of China) stipulates in Article 1

Units and individuals selling goods or processing, repair and replacement services (hereinafter referred to as services), services, intangible assets, real estate and imported goods within the territory of People's Republic of China (PRC) are taxpayers of value-added tax and shall pay value-added tax in accordance with these regulations.

Repair and replacement refers to the business of repairing damaged or invalid goods to restore them to their original state and function. Therefore, if the equipment breaks down and needs to be repaired or replaced, the value-added tax should still be paid according to the tax item of "repair and replacement services", and the applicable tax rate is 16%. ?

Tax Policy Service Platform —— Property companies provide maintenance services and pay VAT in four cases.