What is the income tax rate of the property management fee?

General taxpayers 6%, small-scale taxpayers 3%.

1, the value-added tax rate of management income of the property industry is 6%, which is applicable to general taxpayers who have obtained property management income and sales of 5 million yuan or more for 12 months in a row.

2. According to the notes on sales services, intangible assets and real estate in the annex 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively promoting the pilot of changing business tax to value-added tax (Caishui No.201636), the property management fees charged by property management companies belong to enterprise management services in business auxiliary services, and the collection rate of small-scale taxpayers is 3%.

Extended data

The collection of property management fees is mainly used for the basic construction of the community to ensure that the living environment of the owners of the community is more perfect. Paying taxes and fees by property management companies can better promote social and economic development and ensure the orderly progress of socialist construction in China. The tax rate of the property management fee is mainly based on the corresponding national policies, and the property management fee includes other expenses except the collection fee.

Property management involves thousands of households and is closely related to people's lives. However, some property companies do not set up public signs of property charges according to regulations, and the charging items and standards are vague.

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