Why should the property fee be taxed at 5.5%?

Strictly speaking, owners should not pay business tax if they pay property fees. Because the taxpayer of business tax is the property company, not the owner.

5% business tax, business tax surcharge is 0.6% (including: 7% urban maintenance and construction tax, 3% education surcharge, 2% local education surcharge, the above three items are subject to business tax), and the tax burden is 5.6%.