What is the value-added tax rate of property fees?

How to calculate the real estate value-added tax?

A: The VAT rate of property fees is 6%. If the property service provider is a small-scale taxpayer, the value-added tax shall be calculated and paid at the rate of 3%. Regardless of whether the invoice is issued or not, as long as the property fee is charged, it is necessary to calculate and pay the value-added tax and related taxes. The whole country is the same.

An urban property company (hereinafter referred to as Company A) is a general taxpayer of value-added tax, and the following business occurred in May 2065438+2006:

(1) Collect the property fee of 1.06 million yuan and issue a special VAT invoice. The total sales amount indicated in the special VAT invoice is 1 10,000 yuan, and the total VAT amount is 60,000 yuan;

(2) The original price is 500,000 yuan, and the invoice is directly issued to the owner by the power company;

Business (1) output tax =106 ÷ (1+6%) × 6% = 60,000 yuan. The accounting entry is: Debit: Bank deposit 106.

Loan: main business income-property fee 100.

Taxes payable-VAT payable (output tax) 6

Business (2) belongs to the property company's collection and payment business, and the electricity fee charged by Company A at the original price is not subject to VAT. Accounting entry: Debit: Bank deposit 50

Loans: Other Payables-Power Company 50