Does the property company invoice for elevator advertising fees and pay corporate income tax?

Legal analysis: Property companies charge elevator advertising fees and pay enterprise income tax. General property companies 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, personal income tax is withheld and remitted. 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. Enterprise income tax taxable income x applicable tax rate (2) if the approved collection method is adopted, the first one is to determine the taxable income enterprise income tax = taxable income x income rate x applicable tax rate.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 25 Taxpayers must truthfully file tax returns in accordance with the time limit and contents stipulated by laws and administrative regulations or determined by tax authorities in accordance with the provisions of laws and administrative regulations, and submit tax returns, financial and accounting statements and other tax payment materials required by tax authorities according to actual needs.

Withholding agents must truthfully submit the tax withholding and collection report form and other relevant materials required by the tax authorities according to the actual needs in accordance with the time limit and contents of the declaration stipulated by laws and administrative regulations or determined by the tax authorities.

Article 26 Taxpayers and withholding agents may go directly to the tax authorities to file tax returns or submit tax withholding and remitting reports, or they may file the above-mentioned declarations and submissions by mail, data messages and other means as required.

Article 28 The tax authorities shall collect taxes in accordance with the provisions of laws and administrative regulations, and shall not levy, stop, overpay, underpay, pre-levy, postpone or apportion taxes in violation of the provisions of laws and administrative regulations.

The taxable amount of agricultural tax shall be verified in accordance with the provisions of laws and administrative regulations.