What is the tax rate for renting parking spaces by property companies?

What is the tax rate for renting parking spaces by property companies?

The general tax of ordinary taxpayers is 9%, and the small-scale and simple tax is 5%.

How to pay the value-added tax of the property management company?

1. How to pay the value-added tax for parking fees in residential areas of property companies?

According to the attachment/kloc-0 of Caishui [2065438+06] No.36 document/Implementation Measures for the Pilot Reform of Business Tax to VAT, parking service belongs to-sales service /(6) modern service /5. Rental services/commercial rental services/parking services. Therefore, the parking fee charged by the property management company is subject to VAT according to the real estate leasing service, and the applicable tax rate is

Second, the parking fee is calculated according to the real estate lease. Can I apply for simple collection?

If the total sales of the company's service industry in 65438+February is less than 5 million yuan, it may not be registered as a general taxpayer and pay VAT according to the calculation of small-scale taxpayers. According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Interim Measures for the Administration of the Collection of Value-added Tax on Taxpayers Providing Real Estate Leasing Services (State Taxation Administration of The People's Republic of China AnnouncementNo. 16), the collection rate is 5%.

According to the provisions of Item (9), Item 1 and Item (1) of Article 1 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement 20 16, the real estate leased by ordinary taxpayers was acquired before April 30, 20 16, and the simple method can be selected.

Three, the property company on behalf of the relevant departments to collect water, electricity, gas (coal), etc. After the reform, how to pay taxes?

According to the provisions of Article 37 of the Pilot Implementation Measures for Changing Business Tax to Value-added Tax (Caishui 20 16 (36)), the sales amount refers to the total price and extra-price expenses obtained by taxpayers in taxable activities, unless otherwise stipulated by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China. Out-of-price fees refer to various fees charged outside the price, but do not include the following items:

(1) government funds or administrative fees that are collected on behalf of and conform to the provisions of Article 10 of these Measures.

(2) Issue invoices in the name of the entrusting party and collect money on behalf of the entrusting party.

If the above-mentioned collection money falls into one of the above two situations, the collection expenses should not be included in the sales to calculate and pay VAT. If the above two conditions are not met, the expenses shall be incorporated into the sales volume and the value-added tax shall be levied together.

4. How to pay taxes when the property company collects the annual property management fee in one lump sum?

If the property management service fee is charged and invoiced at one time, the value-added tax shall be declared and paid in the month when the invoice is issued.

5. The taxable behavior of the pilot taxpayers has paid business tax before the date of inclusion in the pilot reform of the camp, and the turnover has been deducted after the pilot reform of the camp. How can I apply for tax refund?

According to the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2016] No.36), the pilot taxpayers have paid business tax before being included in the pilot project of camp reform, and if the turnover is deducted after the pilot project of camp reform, they should apply to the original competent local tax authorities for refund of the paid business tax.

Let's stop here for the introduction of the tax rate of rental parking spaces of property companies, so the specific tax rate of property companies should also be determined according to the company type. Small-scale enterprises are different from ordinary taxpayers, and the tax rate is different when renting parking spaces. When the finance department issues invoices, it should also issue VAT invoices according to the corporate tax rate.