Does the property company have to pay income tax when it collects heating fees?

The excess is subject to business tax, urban construction tax and education surcharge. After the profit is carried forward, your company will have income all year round, and of course it will have to pay income tax. If your company loses money, you certainly don't have to pay income tax.

Supplementary question: Business tax should be merged, but some tax administrators are proud and may not agree. The fixed income tax rate is determined according to the income, not the difference, and then the income tax rate is calculated according to the applicable enterprise income tax rate (your company should be determined according to other industries 10%-30%, I wonder how much the local tax bureau will set for you). The property management company has several accounts to do! How to get him to collect it at a fixed rate? How nice it is to have an audit collection!