What is the property management fee tax rate?

The tax rate of property management fee is 5%, and the business tax rate of property management fee and related business income is 5%. According to Article 9 of China's "Provisional Regulations on Business Tax", the time when the business tax obligation occurs should be the day when the business certificate is obtained or obtained.

1. What is the property management fee tax rate?

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

2. Article 9 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates: "The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the evidence to claim the business income." According to this regulation, the management fee income of property management should be regarded as income when the notice of collection is issued.

3. The security deposit collected by property management is stipulated in the reply of Guangdong Local Taxation Bureau [1999 65438+1October 20th] No.225 "The security deposit collected by taxpayers for providing taxable services shall be subject to business tax according to regulations": "The turnover of taxpayers is the total price and extra-price expenses charged by taxpayers for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and other out-of-price charges of various nature. The deposit belongs to other kinds of extra-price charges. Therefore, the margin of taxable business tax collected by taxpayers from each other, regardless of the accounting system, should be incorporated into the turnover to pay business tax. If the deposit is refunded, it can be deducted from the taxable income in the current period. "

4. Various collection fees such as water and electricity fees collected by property management 1998 12 15 "Notice on Business Tax on Collection Fees of Property Management Enterprises" issued by People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Guoshuifa [1998]2 17 clearly states: "Water collected by property management enterprises on behalf of relevant departments.

5. Clubs belonging to property management have different tax rates according to their activities, among which the cultural and sports industry is 3%. According to the document of Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China [2006 54 38+0]73, the business tax on entertainment activities such as nightclubs, karaoke bars, dance halls, shooting, hunting, horse racing, games, golf, bowling and billiards will be uniformly implemented at a rate of 20% from May 1 day.

2. What are the provisions on the composition of property management fees?

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. ;

2, the daily operation and maintenance costs of * * * parts of the property and * * * facilities and equipment;

3, property management area cleaning costs;

4, the property management area greening maintenance costs;

5, property management regional order maintenance costs;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8. Part of the property, facilities, equipment and public liability insurance fees;

9. Other expenses agreed by the owner.

Property management fees also need to be declared in some taxes, and the remaining taxes are mainly concentrated in business tax, which requires a certain tax rate. Usually it is paid at the rate of 5%, and the parties declare themselves.