What are the preferential tax policies for property companies?

Property company tax has the following preferential policies:

1. Water, electricity, gas (coal), rent, telephone, heating (refrigeration), cable TV viewing fee, maintenance fund, elevator operation fee and secondary water supply fee charged by high-standard residential quarters and commercial and residential buildings are exempt from business tax;

2. For commercial enterprises and service-oriented enterprises (except advertising, housing agency, pawn, sauna, massage and oxygen bar), in newly-added posts, newly-recruited personnel sign labor contracts with them for more than 1 year with the Employment and Unemployment Registration Certificate, and pay social insurance premium, business tax, urban maintenance and construction tax, and education surcharge according to law. Newly established enterprises that resettle demobilized military cadres who choose their own jobs, and the number of demobilized military cadres who choose their own jobs accounts for more than 60% (including 60%) of the total number of enterprises, shall be exempted from business tax within 3 years from the date of receiving the tax registration certificate with the approval of the competent tax authorities;

3. Newly established service-oriented enterprises (except advertising, sauna, massage, Internet cafes and oxygen bars) that absorb the employment of retired soldiers in self-employed towns reach more than 30% of the total number of employees in the current year, and sign labor contracts with them for more than 1 year. After being identified by civil affairs departments at or above the county level and audited by tax authorities, they will be exempted from business tax and its additional urban maintenance and construction tax and education surcharge within three years. Newly-established dependents employment enterprises that account for more than 60% (including 60%) of the total number of enterprises have certificates issued by political work organs at or above the corps level; Family members of the army who have identification certificates issued by political organs at or above the division level shall be exempted from business tax within three years from the date of receiving the tax registration certificate. If the monthly average number of disabled people actually resettled accounts for more than 25% (including 25%) of the total number of employees in this enterprise, and the actual number of disabled people resettled exceeds 10 (including 10), and the income from providing "services" tax items (except advertising) accounts for 50% of the sum of the income from value-added tax business and business tax business, the business tax shall be reduced per person per year according to the actual number of disabled people resettled.

"Measures for the Administration of Property Service Charges" Article 7 If the property service charges are guided by the government, the price department of the people's government with pricing power shall, jointly with the real estate administrative department, formulate the corresponding benchmark price and its floating range according to factors such as the grade standard of property management services, and publish it regularly. The specific charging standard is agreed by the owner and the property management enterprise in the property service contract according to the specified benchmark price and floating range.

The property service charges that are regulated by the market shall be agreed by the owners and the property management enterprises in the property service contract.