What taxes do property companies have to pay?

Property companies need to pay the following taxes: 25% corporate income tax, five ten thousandths stamp duty, urban construction tax, education surcharge and other expenses. But if the property management company is a non-resident enterprise, the corporate income tax rate is 20%.

legal ground

Article 4 of the Enterprise Income Tax Law of People's Republic of China (PRC)

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%.

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.

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;

Article 2 of the Provisional Regulations of People's Republic of China (PRC) on Value-added Tax.

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%.