What tax does the property company pay?

Hello, the corporate property management company belongs to the service industry and is a business tax taxpayer. At the same time, it is necessary to pay additional taxes on business tax: urban maintenance and construction tax, education surcharge, local education surcharge and local funds, such as flood control fund and grain fund. If the property management company is engaged in processing and repair business at the same time, it should also pay value-added tax for this part of the business, and at the same time, it needs to pay additional taxes of value-added tax: urban maintenance and construction tax, education surcharge, local education surcharge and local funds, such as flood control fund and grain fund.

Legal objectivity:

People's Republic of China (PRC) enterprise income tax law

Article 4

The corporate income tax rate is 25%. The tax rate applicable to non-resident enterprises obtaining the income specified in the third paragraph of Article 3 of this Law is 20%.

People's Republic of China (PRC) enterprise income tax law

Article 5

Taxable income is the total income of an enterprise in each tax year, after deducting non-taxable income, tax-free income, various deductions and losses allowed to make up in previous years.

People's Republic of China (PRC) enterprise income tax law

Article 6

The income obtained by enterprises from various channels in monetary and non-monetary forms is the total income. Including:

(1) Revenue from the sale of commodities;

(2) Income from providing labor services;

(3) Income from property transfer;

(four) dividends, bonuses and other equity investment income.

Provisional Regulations of People's Republic of China (PRC) Municipality on Value-added Tax

second

VAT rate:

(1) Unless otherwise specified in items 2, 4 and 5 of this article, the tax rate of taxpayers selling goods, services, tangible movable property leasing services or imported goods is 17%.