What is the property company tax rate for small-scale taxpayers?

The levy rate of small-scale taxpayer property companies is 3%.

The tax collection rate is determined by the tax authorities after investigation. In the case that the taxpayer cannot provide information such as the tax object and tax basis stipulated in the tax law due to the imperfect financial accounting system, the proportion of tax payable is calculated according to other data related to the tax object and tax basis. Usually, due to the complexity of the verification of value-added and income, the method of direct taxation is adopted by multiplying sales income or operating income by the collection rate. Theoretically, VAT directly calculates the tax rate based on sales, which is equivalent to the product of value-added rate multiplied by tax rate, while income tax directly calculates the tax rate based on sales or turnover, which is equivalent to the product of value-added rate multiplied by tax rate.