What taxes and fees does the property company have?

Including value-added tax, enterprise income tax, property tax, urban land use tax, stamp duty, education surcharge and local education surcharge.

These taxes and fees are the fees that property companies must pay according to law in their daily operations.

I. value-added tax

Services provided by property companies, such as property management and maintenance, fall within the scope of value-added tax. Property companies need to pay VAT according to the sales volume and applicable tax rate.

Two. business income tax

As a legal entity, property companies should pay enterprise income tax according to law. The taxable amount of enterprise income tax is the balance of the company's income MINUS various costs, expenses and losses, and then calculated according to the applicable tax rate.

Third, property tax.

If the property company owns its own property, it needs to pay property tax. Property tax is based on the original value of the property or rental income, and the tax rate depends on local policies.

Four. Urban land use tax

Property companies that use urban land for business activities need to pay urban land use tax. Taxation is based on the actual use area of land, and the tax rate is also determined by local governments.

Verb (abbreviation of verb) stamp duty

Property companies need to pay stamp duty when signing economic contracts, property rights transfer documents and other documents. The tax rate of stamp duty depends on the type and amount of vouchers.

Six, education surcharge and local education surcharge

While paying the value-added tax, the property company also needs to pay the education surcharge and local education surcharge according to a certain proportion of the value-added tax payable to support the development of education.

To sum up:

There are many kinds of taxes and fees involved in property companies, including value-added tax, enterprise income tax, real estate tax, urban land use tax, stamp duty, education surcharge, local education surcharge and so on. The payment of these taxes and fees is of great significance to the compliant operation and healthy development of property companies. Property companies should fully understand the relevant tax policies, ensure that all taxes and fees are paid in full and on time, and avoid legal risks and economic losses caused by tax problems.

Legal basis:

People's Republic of China (PRC) value-added tax law

Article 2 provides that:

Units and individuals that sell goods or processing, repair and replacement services (hereinafter referred to as taxable 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 this Law.

People's Republic of China (PRC) enterprise income tax law

Article 5 provides that:

Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.

Provisional Regulations of People's Republic of China (PRC) Municipality on Property Tax

Article 3 provides that:

The property tax is calculated and paid according to the residual value after deducting 10% to 30% from the original value of the property. The specific scope of relief shall be stipulated by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located with reference to similar real estate. If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax.