The developer pays the property management fee to the owner. What taxes does the owner need to pay?

According to the Provisions of State Taxation Administration of The People's Republic of China on Personal Income Tax on Gifts from Promotion Exhibition Enterprises, enterprises give gifts such as cash, coupons, goods and services to individuals in marketing activities by means of discounts, gifts and lottery, and personal income tax is not levied under any of the following circumstances:

1. Enterprises sell goods (products) and provide services to individuals through price discounts and concessions;

2. Enterprises give gifts while selling goods (products) and providing services to individuals. For example, communication enterprises give individuals telephone charges and Internet access fees when purchasing mobile phones, or give them mobile phones when purchasing telephone charges; Enterprises give gifts to individuals whose accumulated consumption reaches a certain amount according to consumption points.

3. According to the consumption points, the enterprise will give gifts to individuals whose accumulated consumption reaches a certain amount.

When the real estate enterprise sells the real estate, it gives the owner a one-year property management fee, which belongs to the above-mentioned scope of not collecting personal income tax. Therefore, the owners do not need to pay personal income tax on the property fees donated by real estate enterprises to the owners.