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How to pay the property fee?

Property fees are taxed as follows:

1, and the business tax rate is 5%;

2. The urban construction tax rate is 7% (urban area) and 5% (county town) 1% (other);

3. The additional tax rate for education expenses is 3%;

4. Withholding and paying personal income tax (the tax rate table is applicable to income excluding tax from wages and salaries).