How to charge for the tax treatment of property fees

The tax on property fees is 3% or 6%. If the sales of property management fees for 0/kloc-2 consecutive months does not reach 5 million yuan, the levy rate of 3% shall apply; For 12 months in a row, if the sales of property management fees reach more than 5 million yuan (including 5 million yuan), the income tax rate of 6% is applicable.

legal ground

Provisional Regulations on Urban Maintenance and Construction Tax Article 2

All units and individuals who pay product tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax (hereinafter referred to as taxpayers), and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations.

Article 2 of the Notice on Adjusting Preferential Policies for Deed Tax and Business Tax in Real Estate Transactions

If an individual sells a house that has been purchased for less than 2 years, the business tax will be levied in full; Individuals who purchase houses for more than 2 years (including 2 years) for external sales shall be exempted from business tax. The specific procedures for tax exemption, the time of purchase, the issuance of invoices, the acquisition of houses in the form of non-purchase and other relevant tax management regulations shall be implemented in accordance with relevant regulations.