Property tax payment standard

In the process of tax payment, the property company should pay in accordance with the relevant tax standards. Generally speaking, if property companies pay taxes, they mainly pay the most common taxes. So how should property companies pay taxes? Next, I will bring you the detailed knowledge of the property tax payment standard, hoping to help you.

I. Property tax standard

What is the tax standard of the property company?

1. Business tax: the tax rate is 5%.

2. Urban construction tax: urban tax rate is 7%, county tax rate is 5%, and other tax rates are 1%.

3. Education surcharge: the tax rate is 3%.

4. Stamp duty rate: the applicable tax rate for property lease contracts, property insurance contracts and warehousing contracts is 1‰. The tax rate for processing contracts, cargo transportation contracts, construction engineering survey and design contracts and property rights transfer documents is five ten thousandths. The tax rate for purchase and sale contracts, technology contracts and construction and installation contracts is three ten thousandths. The loan contract tax rate is 0.5 ‰; Business account books, rights and licenses are posted at five yuan each.

5. Property tax rate: the ad valorem tax rate is 1.2%, and the ad valorem tax rate is 12%.

6. Land use tax rate: urban land use tax adopts a fixed tax rate, which is a differentiated tax rate. According to small, medium and large cities, counties, towns and industrial and mining areas, the annual taxable amount of land use tax per square meter is stipulated respectively. Small city 0.3 yuan -6 yuan, medium-sized city 0.4 yuan -8 yuan, big city 0.5 yuan-10 yuan; The counties, towns and industrial and mining areas are from 0.2 yuan to 4 yuan. Annual tax payable = actually occupied taxable land area (

Square meters) * applicable tax.

7. Corporate income tax rate: The basic corporate income tax rate is 33%, which is levied on corporate profits. Preferential tax rates are 18% and 27%, taxable income100000 or more is 33%, below 30000 18%, and between 300000-10/00000 is 27%.

Second, what are the basic work of the property?

(a) Buildings management

For buildings, including the maintenance and repair of the public areas of the community, the environment of the community can be kept good. Also responsible for recording the information of real estate, including the basic information of floors and supporting hardware in the community.

(2) Equipment management

Including the maintenance and repair of water, electricity, heating, communication and other equipment in public areas, so as to keep the equipment in good condition.

(3) community traffic organization and management

Need to clean and maintain the stairs or elevators in the community.

(4) Fire control management

It is necessary to establish and implement a fire-fighting system, and also to manage fire-fighting equipment and firefighters.

(V) Customer information management

It is necessary to manage and record the whole process of the owners in the community from buying a house to renting it out to checking out, so that people can inquire about the situation and current situation of the residents at any time and strengthen communication and management with the owners. Including: community owner information, family member information, etc.

3. What are the main responsibilities of the property management company?

(1) Property maintenance management: A property management company shall, in accordance with the national property management standards, carry out maintenance and technical management on the properties it manages, including housing safety and quality management, housing maintenance technical management, housing maintenance and construction management;

(2) Property equipment management: the property equipment managed mainly includes water supply and drainage equipment, gas equipment, heating equipment, ventilation equipment and electrical equipment;

(3) Property environmental management: Property management companies have the obligation to manage the environment of residential quarters, so as to make it meet the standards set by the state, including pollution prevention, environmental cleaning and environmental greening.

(4) Property safety management: Property management companies should take various measures to ensure the personal and property safety of owners and house users, manage the public security of the community, manage the fire safety of the community, and manage the vehicles and personnel entering and leaving the community.

The above is the relevant content of the property tax payment standard for everyone. Paying taxes is very important to each of us. When we pay taxes, we must pay according to what standards.