How to calculate the rental income of property companies as agency business?

It depends on whether the owner of the house is under the name of the property. If so, the capital income is naturally the operating income of the property company, and the business tax is paid. If agent for owner (the property owner) collects the rent, it belongs to the agent, and no business tax is charged.

The income of a property management company should be service income. Whoever entrusts its property management naturally has to pay the service management fee. This fee is the income of the property management company, which issues invoices and pays taxes accordingly.