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How many points are the statutory taxes and fees of enterprises in property management calculated?
The taxes involved in property management mainly include business tax, enterprise income tax, management fee income of property management \x0d\ related business income. The business tax rate is 5%. \ x0d \ x0d \ Article 9 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates: "The time when the tax liability of business tax occurs is the day when the taxpayer receives the operating income or obtains the evidence for claiming the operating income." According to this regulation, the management fee income of property management should be regarded as income when the notice of collection is issued. Generally, the property management invoice issued shall prevail. \x0d\ Business tax is levied at 5%, and the following three taxes and surcharges are based on business tax, including 7% for urban construction and maintenance, 3% for education and 3% for local education 1%. The cost of education in this place will vary from place to place. Taken together, it is 5.55%. \x0d\ Property management enterprises shall collect enterprise income tax when they have profits, and the tax rate shall be 27%, which shall be paid according to the taxable income (adjusted profits).
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