Is the property fee for office buildings higher than that for residential quarters in property management? How much is it exactly? In urgent need. Thank you.

On June 5438+1 October1day, 2004, the Measures for the Administration of Property Service Charges (hereinafter referred to as the Measures) was formally implemented. Article 9 of the "Measures" stipulates that "owners and property management companies may agree on property service fees in the form of contract system or gratuity system". Contract system is a common charging method in the mainland at present, so I won't go into details in this article. Contract gratuity system refers to the service charging method that the contract gratuity is paid to the property management enterprise according to the agreed proportion or amount from the property service funds received in advance, and the rest is used for the expenses agreed in the property service contract, and the balance or deficiency is enjoyed or borne by the owner. The author here discusses the "length" of the charging method of the contract gratuity system.

The "length" of "reward system";

1, which is conducive to the sunny operation and healthy development of property charges.

The premise of adopting the contract gratuity system is the annual final accounts and professional audit. The property management company will not only extract the gratuity according to its cost ratio, but also make up for the rest of the expenses, so that the owners can have a healthy consumption mentality of "clearly understanding consumption". At the same time, they will also avoid the embarrassing situation that the property management company has worked hard and lost money after one year.

2. It is beneficial to piece-rate development and installment project management.

Property management enterprises in most inland provinces will face losses in this project if they implement a more traditional contract system instead of a salary system. For example, in July 2003, when our company accepted the custody of a residential area in Sunshine Garden, Bengbu, Anhui Province, although the total construction area of the residential area developed by Party A was 6.5438+0.5 million square meters, the first phase of development and delivery was only 50,000 square meters. Assuming that the property management fee is 0.5 yuan and the contract system is adopted, the property management enterprise can receive 20,000 yuan per month. According to the project, there are 0/5 safety officers/kloc, 5 cleaners, 4 plumbers, 2 accountants, 1 administrator/kloc/0/person, and 1 project manager 1 person, with a total of 28 employees. The average monthly income of each person is calculated according to 900 yuan (including four gold), and the monthly salary and additional salary of employees is 25,200 yuan, plus minor repairs, office utilities and office expenses. (Total income) 25,000 yuan-(Total expenditure) 30,200 yuan =-5,200 yuan (loss), and the annual loss was 62,400 yuan. Accordingly, it is more in line with the interests of both parties that our company proposed to adopt the salary system, and Party A adopted the company's opinion: that is, the salary, additional salary, operation and maintenance expenses and office expenses of the managers of the property management company are all contributed by Party A according to the facts, with an annual salary of 6,543,800 yuan+0.2 million yuan, and the salary is paid monthly.

3. It is more suitable for the entrusted management of a single owner.

For the property management entrusted by a single owner, it is easier to implement the remuneration system than the contract system. As a client, he doesn't know much about property management and the cost of property management, so the gratuity system is more transparent than the contract system. For example, in the office building of Nanjing Economic and Technological Development Zone Management Committee entrusted by our company, it is clearly stated in Party A's bidding conditions that, except that the winning enterprise receives an annual remuneration of 6.5438+0.5 million yuan and Party A pays a monthly remuneration of 6.5438+0.25 million yuan, its salary, additional salary, operating costs and expenses are all managed by Party A in a unified way, and Party B lists the salary, bonus and four statutory funds withdrawn by both parties, which are assessed and formulated by Party B. One year later, Party A found that the total cost was more than 200,000 yuan less than the original self-management season. As this fee is listed separately in Party A's account, the audit fee will be saved at the end of the year. One year later, according to the contract, Party A will award 30% of the remaining expenses to the property management company. In this way, the short-term behavior of property management enterprises that only care about management convenience and spend money regardless of cost is avoided, and the enthusiasm of property management enterprises is improved.

"Short Board" of "Reward System"

1, the reward system of "more refund and less compensation" is not conducive to the control of project cost operation by property management enterprises.

The operating costs and expenses of management projects are directly linked to the remuneration of property management enterprises, that is, the remuneration is accrued according to the proportion of operating costs, that is, the higher the operating costs, the higher the remuneration, which encourages property management enterprises to dilute the operating costs in disguise for high returns, which is easy to increase the economic burden of owners.

2. The restriction of the salary system on the profits of property management enterprises (10%) is suspected of "from the same pot".

As we all know, due to the imbalance of living standards among cities, regions and economies, China's property management service level adopts the ratio of 10%, which limits the profit income of those property management enterprises with excellent high-level services and is not conducive to enterprises to obtain differentiated income while providing differentiated services.

3. The reward system is not applicable to residential projects with immature real estate market.

Contract gratuity system is more suitable for office buildings, industrial areas, villas, hospitals, hotels and other non-residential industries, but it is not easy to implement property projects in residential quarters or poor areas. The "multi-refund" is easy to realize, and the owners certainly welcome the return of the remaining property management fees; However, "less compensation" is difficult to implement, and low-income owners are usually reluctant to increase the annual property management fee.

4. The reward system does not apply to property management projects with low collection rate of property management fees.

When the collection rate of property management fees for property management projects is not high, resulting in annual losses, although the industry committee can recover the property management fees from the defaulters under the authorization of the owners' meeting, it is obvious that the losses of the property management company cannot be compensated within the statutory litigation period, that is, within 9 months (6 months in the first instance and 3 months in the second instance). Even for families with many unemployed members waiting for work, it is difficult to enforce their arrears, which creates a "black hole" in the reward system. Although the owners' meeting can increase the amount of remuneration next year, it is undoubtedly suspected of "helping the rich and helping the poor" and it is difficult to get the consent of the owners who pay the fees. At present, the property management fee in China is charged according to the square meters of construction, and there is no supporting policy for the preferential treatment of poor families. Therefore, the reward system is not suitable for projects with low collection rate.

5. The salary system conflicts with the current tax law.

In the practice of gratuity system, property management fees are not real income for property management companies, but fees collected and paid on behalf of them. If there is a loss at the end of the year, the owner can add the compensation amount in the next year; If there is a balance in the management fee at the end of the year, paying income tax according to the current local tax regulations will undoubtedly cause the fee to be "less refunded" to the owner. For example, the current corporate income tax rate is: profits below 30,000 yuan are paid at the rate of 18%; Profits below 35,438+10,000 yuan (excluding 65,438+10,000 yuan) are taxed at 27%; If the profit is more than 654.38+10,000 yuan (including 654.38+10,000 yuan), the tax shall be paid at 33%. For example, through the year-end audit, the management fee balance of a residential district was 1 1 10,000 yuan, which was 36,300 yuan higher than the income tax (1 1 10,000 yuan× 33%), and the management fee returned to the owner was only 73,700 yuan, which undoubtedly increased the burden on the owner. According to the spirit of document [2003] 1864, the income and expenditure of property management fees in the contract gratuity system only belong to the collection and payment of public utilities, and should not be used to pay business tax or income tax. However, the tax law is a law passed by the people of China and the National People's Congress, and document [2003] 1864 is only a regulation promulgated by the National Development and Reform Commission and the Ministry of Construction, and there is a relationship between the upper law and the lower law. The effect of tax law is far higher than that of property management fee. Therefore, it is suggested that the National Development and Reform Commission and the Ministry of Construction, together with relevant departments, formulate detailed implementation rules or make judicial interpretations in a timely manner.