What are the applicable tax items for property management fees?

What are the applicable tax items for property management fees?

A: The property management contract is not a taxable certificate of stamp duty, and enterprises do not need to pay stamp duty.

According to the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty:

Article 2 The following vouchers are taxable vouchers:

(a) purchase and sale, processing contracts, construction contracts, property leasing, cargo transportation, warehousing, loans, property insurance, technology contracts or documents of a contractual nature;

(2) Transfer of property rights;

(3) Business account books;

(4) Rights and licenses;

(5) Other tax vouchers determined by the Ministry of Finance.

Article 3 Taxpayers shall, according to the nature of the tax payable vouchers, calculate the tax payable according to the proportional tax rate or piece-rate quota respectively. The specific tax rate and tax amount shall be determined in accordance with the table of stamp duty items and tax rates attached to these regulations.

What does stamp duty mean?

Stamp duty is a kind of tax levied on the behavior of concluding and collecting legally effective certificates in economic activities and economic exchanges. It is named after affixing tax stamps to taxable documents as a sign of tax payment. Taxpayers of stamp duty include enterprises, administrative units, institutions, military units, social organizations, other units, individual industrial and commercial households and other individuals established in China and receiving prescribed economic vouchers.

The State Council issued a notice and decided to adjust the share of stamp duty on securities transactions from 20 16 1. The State Council notice pointed out that in order to properly handle the financial distribution relationship between the central and local governments, the State Council decided to adjust the share of stamp duty on securities transactions from the current ratio of 97% in the central government and 3% in the local government to the central revenue from 20 16 1. The State Council circular requires that relevant regions and departments should proceed from the overall situation, continue to do a good job in the collection and management of stamp duty on securities transactions, and further promote the long-term, stable and healthy development of China's securities market.

According to the provisions of document No.22 of Accounting [2016], after the "business tax is changed to value-added tax", the "four small taxes" (property tax, land use tax, vehicle and vessel tax and stamp duty) were previously charged to the "management expenses" subject, and this time they are simultaneously adjusted to the "taxes and surcharges" subject.