Property management fee VAT rate

The income tax rate of property management fee is 6%, and the collection rate is 3%. If the sales of property management fees for consecutive 12 months reach more than 5 million yuan (including 5 million yuan), they are general taxpayers, and the applicable tax rate is 6%; If the sales of property management fees for continuous 12 months does not reach 5 million yuan, the levy rate of 3% shall apply.

Legal objectivity:

Article 28 of the Law of People's Republic of China (PRC) on the Administration of Tax Collection, the tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, prepay, postpone or apportion taxes in violation of the provisions of laws and administrative regulations. The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.