How do property management companies pay taxes?

Property management companies should pay a certain amount of business tax and surcharges, including business tax, urban maintenance and construction tax, education surcharge, etc., to the tax authorities based on service business income (including main business income and other business income). Property management companies calculate the tax payable by operating income and the tax payable by operating income by setting the subject of "business tax and surcharges". Expense taxes incurred by the company, such as property tax, vehicle and vessel use tax, land use tax, stamp duty, etc. , should be in the "management fees" account.

At the end of the month, the company calculates the business tax payable in the current month according to regulations, debits the subject of "business tax and surcharges" and credits the subject of "tax payable".

I. Taxation and calculation of management fees and other income

A business tax of 5% is levied on the management fees (including the management fees charged by real estate developers for properties that have not been rented or sold), service fees (including cleaning fees, security fees, public facilities maintenance fees, parking fees, etc.), maintenance fees (including maintenance materials and labor costs) and rental fees (including the rental income of residents renting public houses) collected by property management companies.

Two. Taxation and calculation of agency income

1. Tax and calculation of agent shopping expenses

When purchasing goods for the owner and lessor of the house, in addition to directly delivering the invoice of the purchased goods to the entrusting party, a business tax of 5% can be levied according to the agency fee income collected. Security doors (windows), clothes hangers, fences and other items are also subject to VAT. For homeowners and renters.

2. Taxation and calculation of agency fee income

The income obtained from the collection and payment of water, electricity, coal, telephone charges and garbage fees by the house owners and lessees can be taxed at 5% after deducting the money actually paid to water supply, power supply, gas supply, telephone office, environmental sanitation department and other departments.

Three. Taxation and calculation of three maintenance funds for houses

The maintenance fund for the * * * part of the house charged by the property management company to the owner of the house and the maintenance fund for the * * * part of the house charged to the developer of the house when the property management right is delivered are earmarked and stored in a special account, and the ownership of the funds belongs to the management committee of the owner of the house or the property owner, user and property management company, so business tax is not levied temporarily. If a property management company obtains the income from the three housing maintenance funds in the form of providing labor services, it shall levy a business tax of 5% as required.

Four, on behalf of the invoice or receipt of tax calculation.

5% business tax is levied on the invoices or receipts of rental houses issued by property management companies for private owners or tenants.