How to Calculate the Statutory Tax of Real Estate —— Answers to Anjuke Real Estate

The taxes involved in property management mainly include business tax and enterprise income tax.

The business tax rate of property management fee income and related business income is 5%.

Article 9 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates: "The time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the evidence to claim the business income." According to this regulation, the management fee income of property management should be regarded as income when the notice of collection is issued. Generally, the property management invoice issued shall prevail.

The business tax is levied at 5%, and the following three taxes and surcharges are based on the business tax, including 7% for urban construction and maintenance, 3% for education and 1% for local education. The cost of education in this place will vary from place to place. Taken together, it is 5.55%.

Property management enterprises shall collect enterprise income tax when they have profits, with the tax rate of 27%, and pay according to the taxable income (adjusted profits).