How to pay the value-added tax of property management companies after the reform of the camp?

According to the attachment/kloc-0 of Caishui [2065438+06] No.36 document, the parking service belongs to-sales service /(6) modern service /5. Rental services/commercial rental services/parking services. Therefore, the parking fee charged by the property company is subject to VAT according to the real estate leasing service, and the applicable tax rate is.

In 65438+February, if the total sales of the company's service industry is less than 5 million yuan, it may not be registered as a general taxpayer, and the value-added tax shall be calculated and paid according to the small-scale taxpayer. According to Article 4 of the Announcement of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC) on Issuing the Interim Measures for the Administration of VAT Collection for Taxpayers Providing Real Estate Leasing Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China AnnouncementNo. 16), the collection rate is 5%.

According to the provisions of Item (9), Item 1 and Item (1) of Article 1 of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement 20 16, the real estate leased by ordinary taxpayers was acquired before April 30, 20 16, and the simple method can be selected.

Extended data;

The scope of levying VAT instead of business tax is as follows:

1, collection range

The change from business tax to value-added tax mainly involves transportation and some modern service industries; Transportation includes: land transportation, water transportation, air transportation and pipeline transportation.

Modern service industries include: R&D and technical services, information technology services, cultural and creative services, logistics auxiliary services, tangible movable property leasing services, and judicial expertise consulting services.

2. The business tax shall be changed to the value-added tax rate.

According to the actual tax burden of business tax in the pilot industries, the VAT rate of land transportation, water transportation, air transportation and other transportation industries is basically between 1 1%- 15%, and the modern service industries such as R&D and technical services, information technology, cultural creativity, logistics assistance and forensic consulting services are basically between 6%-/kloc-0.

In order to keep the overall tax burden of the pilot industries from increasing, two low tax rates, 1 1% and 6%, are selected for the pilot reform, which are applicable to the transportation industry and some modern service industries respectively. ?

3. The advertising agency industry belongs to the scope of changing business tax into value-added tax, and the tax rate is 6%.

Advertising service refers to the business activities that use books, newspapers, magazines, radio, television, movies, slides, street signs, posters, windows, neon lights, light boxes, the Internet and other forms to publicize and provide related services for customers' goods, business services, cultural and sports programs or announcements and statements.

Including advertising planning, design, production, release, broadcast, publicity and display.

Baidu encyclopedia-changing business tax to value-added tax