What is the tax rate of property fees of property companies?

The statutory tax rate for property management fees is 3% or 6%. /kloc-the sales of property management fees in 0/2 months does not exceed 5 million yuan, and the VAT rate of 3% can be used; If the property management fee lasts 12 months and the sales amount reaches more than 5 million yuan (including 5 million yuan), the income tax rate of 6% can be applied. Property management fee refers to the property management service provided by the property management company to the property users or owners according to the property management service contract, which should be paid by the property management users or owners according to the property management service contract.

I. The use of general property management fees includes the following nine parts:

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. ;

2. The daily operation and maintenance expenses of the parts, facilities and equipment used by the property;

3, property management area cleaning costs;

4, the property management area greening maintenance costs;

5, property management regional order maintenance costs;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8. Part of the property, facilities, equipment and public liability insurance fees;

9. Other expenses agreed by the owner.

Second, the property management fee collection standard:

1, and the first-class charging standard is one yuan per square meter;

2. The secondary charging standard is 0.75 yuan per square meter;

3. The three-level charging standard is 0.5 yuan per square meter;

4. The four-level charging standard is 0.35 yuan per square meter.

Legal basis: Article 35 of the Property Management Regulations, the owners' committee shall conclude a written property service contract with the property management enterprise selected by the owners' congress. Property service contracts shall stipulate property management matters, service quality, service fees, rights and obligations of both parties, management and use of special maintenance funds, property management premises, contract term, liability for breach of contract, etc.