What is the tax rate for the reform of the property company 1 in May?

1. The business tax rate of property management fee income and related business income is 5%.

2. Various collection fees such as water and electricity fees charged by property management.

3. People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guo Shui Fa [1998] No.217 "Notice on Business Tax on Fees Collected by Property Management Enterprises"1February 5, 998 +65438 clearly states: "Water, electricity, gas (coal) and gas fees collected by property management enterprises on behalf of relevant departments,

4. A few days ago, the Ministry of Finance and State Taxation Administration of The People's Republic of China issued the Notice on Comprehensively Promoting the Pilot Project of Changing Business Tax to VAT. The annex to the notice clarified the VAT rate after the comprehensive reform of changing business tax to VAT. According to the pilot implementation method of changing business tax to value-added tax, the property management industry belongs to the enterprise management service category in the eighth business auxiliary service, so the value-added tax rate of this kind of service is 6%. The regulations are summarized as follows:

5. Modern service industry refers to business activities that provide technical and knowledge services around manufacturing, cultural industries and modern logistics. Including research and development and technical services, information technology services, cultural and creative services, logistics support services, leasing services, forensic consulting services, radio, film and television services, business support services and other modern service industries.

6. Business support services. Business auxiliary services, including enterprise management services, brokerage services, human resources services and security protection services.

7. Enterprise management services refer to business activities that provide services such as headquarters management, investment and asset management, market management, property management and daily comprehensive management.

8. In addition, according to the relevant provisions of the pilot project of changing business tax to value-added tax, the special residential maintenance funds collected by the real estate authorities or their designated institutions, provident fund management centers, development enterprises and property management units are not subject to value-added tax.