Property management tax rate of small-scale taxpayers

Property management tax rate of small-scale taxpayers

Small-scale taxpayers are 3%. According to the notes on sales services, intangible assets and real estate in the annex 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively promoting the pilot of changing business tax to value-added tax (Caishui No.201636), the property management fees charged by property management companies belong to enterprise management services in business auxiliary services, and the collection rate of small-scale taxpayers is 3%. Considering the small scale of small-scale taxpayers and imperfect accounting, it is difficult to calculate the input tax according to the VAT rate and use the special VAT deduction. Therefore, it is suggested to calculate the tax payable according to the sales volume and the collection rate. Since July 14 and 1 day, the collection rate of small-scale taxpayers has been adjusted to 3%. Small-scale taxpayers (except other individuals) sell their used fixed assets. Value-added tax is levied at a reduced rate of 2%. Only ordinary invoices can be issued, and special VAT invoices cannot be issued by tax authorities. Article 12 of the VAT Regulations stipulates that small-scale taxpayers who sell goods or provide processing, repair and replacement services and import goods in People's Republic of China (PRC) generally pay VAT at the rate of 3%. For example, for small-scale taxpayers who sell goods and computers, the levy rate is 3%.

How to calculate and pay value-added tax for small-scale taxpayers renting real estate?

Tax calculation method: the simple tax calculation method is applied, and the tax payable is calculated at the rate of 5%. Small-scale taxpayers who rent real estate shall pay value-added tax in accordance with the following provisions: units and individual industrial and commercial households rent real estate (excluding individual industrial and commercial households rent houses), and the tax payable shall be calculated at the rate of 5%. For individual industrial and commercial households renting houses, the tax payable shall be calculated at the rate of 5% minus 1.5%. Where the location of the real estate and the location of the institution are not in the same county (city, district), the taxpayer shall pay the tax in advance to the competent national tax authority where the real estate is located in accordance with the above-mentioned tax calculation method, and declare and pay taxes to the competent national tax authority where the institution is located. Where the real estate is located in the same county (city, district) as the institution, the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located. Calculation of prepayment and tax payable: prepayment = sales including tax ÷( 1+5%)×5%, and tax payable = sales including tax ÷( 1+5%)×5%- prepayment.

What is the property management tax rate for small-scale taxpayers? On the whole, in fact, the introduction of the collection rate of small-scale taxpayer enterprises is here. I believe that after reading the above information, the students have a certain understanding of the property management service company according to the tax rate of 3%; If you want to know more about accounting treatment, you may wish to consult your teacher on this website.