Property company parking fee tax rate

Property company parking fee tax rate: the applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%. In 65438+February, if the total sales of the company's service industry is less than 5 million yuan, it may not be registered as a general taxpayer, and the value-added tax shall be calculated and paid according to the small-scale taxpayer. According to the announcement issued by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China and its regulations, the collection rate is 5%.

Property management company is referred to as property company for short. Property management company is an economic entity with independent legal personality, specializing in the professional management of permanent buildings, ancillary equipment, facilities, related sites and surrounding environment, providing a good living or working environment for owners and non-owners.

The standard of parking fee tax rate for property companies is as follows: the applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%. In 65438+February, if the total sales of the company's service industry is less than 5 million yuan, it may not be registered as a general taxpayer, and the value-added tax shall be calculated and paid according to the small-scale taxpayer. Parking tax rate for property companies The parking tax rate standard for property companies is as follows: The applicable tax rate for real estate leasing of general VAT taxpayers is 1 1%. In 65438+February, if the total sales of the company's service industry is less than 5 million yuan, it may not be registered as a general taxpayer, and the value-added tax shall be calculated and paid according to the small-scale taxpayer.

Tax refund conditions of final VAT tax credit:

1. VAT deduction and refund for eligible major integrated circuit projects.

2. Refund the value-added tax corresponding to the consumption tax in the price of naphtha and fuel oil purchased for the production of ethylene and aromatic chemicals.

3. Refund of VAT credit for eligible large passenger aircraft and new regional aircraft.

Legal basis:

Measures for the implementation of the pilot reform of business tax to value-added tax Article 5.

Taxpayers who meet the requirements of general taxpayers shall register the qualifications of general taxpayers with the competent tax authorities. Specific measures for registration shall be formulated by State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Unless otherwise stipulated in State Taxation Administration of The People's Republic of China, once registered, ordinary taxpayers may not be converted into small-scale taxpayers.

Article 6 Where People's Republic of China (PRC) and overseas (hereinafter referred to as overseas) units or individuals engage in taxable activities in China and have no business offices in China, the buyer shall be the VAT withholding agent.