Is it reasonable to pay property fees and pay taxes?

It is unreasonable to pay property fees and taxes.

Owners do not need to pay taxes when paying property fees, and their taxes are borne by the property company. However, because VAT is a turnover tax, although the tax is borne by the property company, the generated VAT is included in the property fee. As VAT is subject to the system of tax deduction with special VAT invoices, it requires taxpayers to have a high level of accounting, which requires accurate accounting of output tax, input tax and tax payable. But the reality is that many taxpayers can't meet this requirement, so the Provisional Regulations on Value-added Tax in People's Republic of China (PRC) divides taxpayers into general taxpayers and small-scale taxpayers according to their business scale and sound accounting.

The time of VAT tax declaration is related to the tax payment period approved by the competent tax authorities. The tax payment period of VAT is 1, 3, 5, 10, 15, 1 month or a quarter respectively. A taxpayer whose tax payment period is 1 month or 1 quarter shall file a tax return within 15 days from the expiration date; A taxpayer who takes 1, 3, 5, 10 or 15 as a tax payment period shall pay the tax in advance within 5 days from the expiration date, and report and settle the tax payable last month from 1 to 15 the following month. The quarterly tax payment period is only applicable to small-scale taxpayers. Fixed business households of value-added tax declare and pay taxes to the tax authorities where the institution is located, and non-fixed business households of value-added tax declare and pay taxes to the tax authorities where they sell.

legal ground

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

Article 18 Where China people and overseas units or individuals sell labor services in China and have no business offices in China, their domestic agents shall be the withholding agents; If there is no agent in China, the buyer shall be the withholding agent. Article 19 Time of occurrence of VAT tax obligation:

(1) The taxable sales occurred on the day when the sales money was received or the evidence for claiming the sales money was obtained; If the invoice is issued first, it is the day of invoice issuance.

(2) the date of customs declaration and import of the imported goods.

The time when the VAT withholding obligation occurs is the day when the taxpayer's VAT payment obligation occurs.