Property company tax payment standard

Property companies generally need to pay the following fees: 1, business tax: 5% 2, urban construction tax: the tax rate is divided into 7% (urban areas) 5% (counties and towns) 1% (others) 3, education surcharge: 3% 4, withholding personal income tax (the tax rate table is applicable to income other than wages and salaries) property management companies. 1. Business tax is calculated and paid according to operating income, and the tax rate is 5%; 2. Urban maintenance and construction tax is calculated and paid according to the business tax rate of 7%; 3. The education surcharge is calculated and paid with business tax at the rate of 3%; 4. Enterprise income tax is levied according to audit verification. (1) If it is collected through auditing; If there is taxable income, enterprise income tax shall be paid. Taxable income of enterprise income tax * applicable tax rate (2) If the approved collection method is adopted, the first one is to determine the income rate. Payable enterprise income tax = taxable income * income rate * applicable tax rate.

Legal objectivity:

Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development. People's Republic of China (PRC) Law on Tax Collection and Administration Article 2 This Law is applicable to the collection and administration of various taxes collected by tax authorities according to law. Law of People's Republic of China (PRC) on the Administration of Tax Collection Article 3 The collection, cessation, reduction, exemption, refund and overdue tax of tax shall be implemented in accordance with the provisions of laws and administrative regulations formulated by the State Council. No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.