How to calculate the tax of the property company?

The fees charged by property management companies belong to the scope of business tax collection.

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.

Payable enterprise income tax taxable income * applicable tax rate

(2) If the approved collection method is adopted.

The first is to determine the rate of return.

Payable enterprise income tax = taxable income * income rate * applicable tax rate