Who will pay the property tax?

Property management fees shall be paid by the property management company. The forms of property fees are as follows:

1. Property service charges include contract system or gratuity system.

2. The contract responsibility system refers to the surplus or loss of property fees charged by the property company to the owners, which shall be shared or borne by the property company;

3. The contract gratuity system means that the property company collects the property operation funds from the owner in advance, and the property company withdraws the contract gratuity according to the contract, and the balance or insufficient part of the funds shall be enjoyed or borne by the owner.

The specific contents of the property fee are as follows:

1, cleaning and sanitation expenses of the community;

2. Greening and maintenance expenses of the residential area;

3, community order maintenance costs;

4. Wages, social security and welfare expenses of the management service personnel of the property management company;

5. Daily operation and maintenance expenses of * * * parts of the property and * * * facilities and equipment;

6. Office expenses of the property management company;

7. Depreciation of fixed assets in property management;

8. Other expenses agreed by the owner.

Legal basis:

Article 40 of the Regulations on Property Management

Property service charges should follow the principles of rationality, openness and adaptability between fees and service levels, and distinguish the nature and characteristics of different properties. The owners and the realty service enterprise shall, according to the charging standards for realty service formulated by the competent price department of the State Council in conjunction with the administrative department of construction of the State Council, stipulate in the realty service contract.

Article 41

The owner shall pay the property service fee in accordance with the provisions of the property service contract. If the owner and the user of the property agree that the user of the property shall pay the property service fee, the owner shall bear joint and several liability from the agreement.

Property that has been completed but has not been sold or handed over to the property buyer shall be paid by the construction unit.