How to apply for tax reduction in the salary system of property companies?

Letter on the Taxation of Community Reward System in China

Hu * * Ye Zi (2007) No.011

Shanghai * * Property Management Company:

According to Article 12 of the Notice of the National Development and Reform Commission and the Ministry of Construction on Printing and Distributing the Measures for the Administration of Property Service Charges (NDRC Price [2003] 1864No.), if the property service fee charging system is implemented, the property service fee received in advance belongs to escrow and belongs to the owner.

The property service expenditure in the property service funds collected by your company belongs to escrow, and there is no need to pay relevant taxes. After receiving this letter, please issue a receipt to the owner when collecting the property service funds, and no invoice will be issued.

When you receive remuneration from the property service funds, you should issue an invoice to the owners' meeting, and your head office will pay the relevant taxes and fees. The taxes and fees for remuneration shall not be charged in the property service expenditure of this community.

Please summarize the expenditure and remuneration of property services in the last year's property services funds, as well as the taxes and fees that should not be paid in the business tax and remuneration, and report them to our meeting for deliberation. Please return the remuneration and taxes that should have been paid by the headquarters to the account of the community management office and re-incorporate them into the property service funds of the owners' meeting.

I will negotiate with your company and the tax authorities to recover the business tax that should not have been paid in previous years. The relevant taxes and fees recovered will be included in the property service funds of our community.

I am writing to inform you.

Shanghai Pudong New Area * * Garden Owner Committee

200* years165438+1February 2 1.

Cc: * * Garden Neighborhood Committee and * * Street Real Estate Office

Cc: Shanghai * * District Local Taxation Bureau and Shanghai * * District Construction and Transportation Committee.

This is announced to all owners.