How do property management companies pay taxes? How much tax is there?

The corresponding business tax rate of property management is 5%, and urban construction tax and education surcharge are paid according to business tax. Personnel wages cannot be deducted, but the expenses paid on behalf of the owner (which belong to the nature of withholding and remitting) can be deducted when calculating the tax basis of business tax.

Property management companies should pay a certain amount of business tax and surcharges, including business tax, urban maintenance and construction tax, education surcharge, etc., to the tax authorities based on service business income (including main business income and other business income). The property management company accounts for the taxes and surcharges that should be borne in the operating income by setting the subject of "business taxes and surcharges". Expense taxes incurred by the company, such as property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. , should be in the "management fees" account.

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Reference property management network

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