Why is the property site fee tax point 10. 17%, and how is it calculated?

1 Property site fee tax point is 10. 17%.

2 This is because the calculation formula of property site fee is: property fee (including tax) = property fee (excluding tax) ×( 1+ applicable tax rate), in which the applicable tax rate includes VAT rate (9%) and urban maintenance and construction tax rate (7%), that is, 10. 17%.

3 If you want to calculate the after-tax amount of the property site fee, you can use the following formula: after-tax amount = pre-tax amount ×( 1+ tax rate).

If the property site fee of a house is 1000 yuan, then the after-tax amount is1000× (1+0.17) =1165438.