What taxes do property management companies need to pay?

In the actual work of taxation, it is often found that some property management enterprises do not pay business tax according to agency business, but pay value-added tax according to the sales of hydropower products. For large-scale enterprises, although the input tax can be deducted, the tax rate is higher; For small-scale enterprises, although the collection rate is low, the input tax cannot be deducted, so the overall tax burden is heavier.

According to the current regulations, property management services refer to the daily maintenance, repair and rectification services entrusted by property management units for buildings and their equipment, public facilities, greening, sanitation, transportation, public security and environmental appearance, as well as other services related to property owners and users. Mainly involves the following taxes:

I. Business tax

The acts of heating, water, electricity, gas (coal) burning, cable TV viewing fee, maintenance fund and rent collected by the property management unit on behalf of the relevant departments belong to the "agency" business in the business tax "service industry" tax item. Therefore, heating, water, electricity, gas (coal) burning, cable TV and maintenance funds are collected by the property management unit on behalf of the relevant departments. Other income obtained from property management services (including various surcharges based on the prescribed charging standards) shall be subject to business tax at the rate of 5%.

Second, the urban maintenance and construction tax

Third, education surcharge.

Four. business income tax

Verb (abbreviation of verb) property tax

Intransitive verb urban land use tax

Seven, vehicle and vessel use tax

Eight. stamp tax

Nine. contract tax

X. personal income tax