Is the statutory tax payable by the property management company the total operating income?

Relevant provisions on income tax and business tax of property management companies-to be verified

1. How to distinguish property management income, property management income, property overhaul income and property collection income?

Cai Ji ZiNo. 19987: The income of property management companies includes: income from main business and income from other businesses.

(1) Main business income: including property management income, property operation income and property overhaul income.

① Property management income: refers to the public service fee income, public institution service fee income and special service income collected by enterprises from owners and users;

② Property operating income: refers to the income obtained by enterprises from operating houses, buildings and facilities provided by owners' management committees or property owners and users, such as rental income of houses, parking lots, swimming pools, stadiums and other operating facilities;

(3) Property overhaul income: refers to the income obtained by the enterprise from overhauling the premises and facilities entrusted by the owners' management committee or property owners and users.

(2) Other business income: refers to the income obtained by an enterprise in other business activities other than its main business, including agency fee income, material sales income, waste recycling income, business premises income and intangible assets transfer income.

2. How to pay business tax on property management income?

(1) Caishui [2003] 16 stipulates that the turnover of units engaged in property management is the balance of all income related to property management minus water, electricity and gas paid on behalf of the owner and water, electricity, gas and rent paid on behalf of the lessee.

(2) The fees charged on behalf of the relevant departments, if the bills of this unit are issued, are regarded as property management income, and the expenses are deducted as expenses.

(3) The fees that the property management unit has collected from customers but failed to provide services and returned to customers in full, such as the "second decoration garbage cleaning fee" returned to undecorated households, are allowed to deduct the taxable turnover of the current period when paying business tax.

3. How to pay taxes on property management income and property overhaul income?

According to the Provisional Regulations on Business Tax and its detailed rules for implementation, business tax shall be levied on property operating income and property overhaul income respectively according to the business tax items applicable to the business projects they are engaged in.

4. How to pay business tax on the collected income?

(1) Guo Shui Fa [1998] No.217 stipulates that property management enterprises take the action of collecting water, electricity, gas (coal), maintenance funds and rent from relevant departments, which belongs to the "agency business" in the tax item of business tax "service industry". Therefore, business tax is not levied on water, electricity, gas (coal), maintenance funds and rents charged by property management enterprises from relevant departments, but business tax should be levied on the handling fees charged by them for engaging in this agency business.

(2) When collecting fees on behalf of relevant departments, the bills provided by relevant units are issued by customers, and this part of income is not regarded as property management income, but only the fees collected are regarded as property management income (service invoices should be issued to relevant units when collecting fees).

5. How to levy business tax on the garbage disposal fee charged by the property department?

(1) Guoshuihan number. 2005 1 128 stipulates that the garbage disposal services provided by units and individuals are not taxable business tax services, and the garbage disposal fees obtained from garbage disposal are not subject to business tax;

(2) According to the above provisions, the garbage cleaning fee and garbage transportation fee charged by the property management company to customers should not belong to the business tax premium income, and no business tax is levied. However, non-taxable income and tax-exempt income not stipulated in the Enterprise Income Tax Law shall be subject to enterprise income tax.

6. How does the property company pay the business tax when sharing the income?

If the income collected in the name of the property company is divided with the owners' committee according to the regulations, the taxpayer of business tax is the property company, and the property company shall calculate and pay the business tax according to the relevant provisions of property management income, property operation income, property overhaul income and collection fees. The share fees paid to the owners' committee shall be treated as expenses. When the owners' committee obtains the share income, it must issue the service industry invoice to the local taxation bureau, otherwise the property company cannot deduct it before the enterprise income tax.

7. How to pay the property takeover fee and one-time annual property management fee charged by the property company?

(1) Article 12 of the Provisional Regulations on Business Tax: The business tax obligation occurs on the day when taxpayers provide taxable services, transfer intangible assets or sell real estate, and receive business income or obtain evidence to claim business income. The term "operating income" as mentioned in Article 24 of the Detailed Rules and Article 12 of the Regulations refers to the money collected by taxpayers during or after the occurrence of taxable acts. The date of obtaining the evidence of business income mentioned in Article 12 of the Regulations refers to the date of determining the payment date for the written contract; If a written contract is not signed or the date of payment is not specified in the written contract, it shall be the date when the taxable behavior is completed.

(2) The takeover fee charged by the property management company to the real estate company is transferred to the account of the property management company and processed according to different situations.

(1) If the real estate company has issued an invoice to the customer at the time of collection, and it has been included in the income to pay business tax and enterprise income tax, the property company is not allowed to handle the income again. Can be linked to other accounts payable and other subjects. At the same time, the development company should keep the relevant documents for this part of the cost irrigation;

(2) If the real estate company fails to issue an invoice at the time of collection, and it is not included in the income to pay business tax and property tax, it shall be transferred to the property company, which shall be handled according to Article 12 of the Provisional Regulations on Business Tax and Article 24 of the Detailed Rules.

(3) The annual property management fee charged by a property company at one time shall also be handled in accordance with Article 12 of the Provisional Regulations on Business Tax and Article 24 of the Detailed Rules.