Property management service fee tax rate

The income tax rate of property management fee is 6%, and the collection rate is 3%. If the sales of property management fees for consecutive 12 months reach more than 5 million yuan (including 5 million yuan), they are general taxpayers, and the applicable tax rate is 6%; If the sales of property management fees for continuous 12 months does not reach 5 million yuan, the levy rate of 3% shall apply.

Legal objectivity:

measures for the management of property service charge

Article 11

If the contract system of property service fee is implemented, the composition of property service fee includes property service cost, statutory taxes and fees and profits of property management enterprises. The implementation of the property service fee reward system, the property service funds received in advance include property service expenditure and property management enterprise remuneration. The composition of property service cost or property service expenditure generally includes the following parts:

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. ;

2, the daily operation and maintenance costs of * * * parts of the property and * * * facilities and equipment;

3, property management area cleaning costs;

4, the property management area greening maintenance costs;

5, property management regional order maintenance costs;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8. Part of the property, facilities, equipment and public liability insurance fees;

9. Other expenses agreed by the owner.