Tax planning of real estate industry

Property companies generally refer to providing security, sanitation, cleaning and maintenance services for residential areas, which belong to the category of "service industry".

There is also a part of the income from property services, which is the income from overhaul of housing parts and facilities. The income of the repair business in the construction tax item should be taxed at the service tax rate of 3% instead of 5%. When accounting for the income of this project, separate accounts should be set up and accounted for separately.

The cost of a property company For a property company, the main costs include:

1, personnel cost, generally accounting for about 55% of the total cost.

2. The cost of purchasing materials generally accounts for 10-20%, including the cost of purchasing some cleaning tools, detergents and other materials.

3. Maintenance cost.

Tax saving methods with different costs 1. In view of the high personnel cost, people of different natures can be classified as follows:

1) For senior managers, this part of the staff can adopt the labor contract mode.

2) For some non-senior personnel, labor service or flexible employment can be adopted. Among them, if more people adopt flexible employment mode, this mode can be adopted for workers who bring their own production tools.

3) Two modes of paying wages, that is, setting up a company in a city with a low level of urban social security to pay basic social security and basic salary for employees and paying another salary in another company.

4) Subcontract business and set up teams. In each class group, the group leader will set up an individual industrial and commercial household to contract business, such as subcontracting the cleaning business of community A to individual households and subcontracting the business of community B to individual households.

Taking 5 million yuan as an example, it is necessary to pay 25% corporate income tax and 20% individual tax, totaling 2 million yuan. If you package this 5 million to the self-employed, you only need to pay about 6.5438+million yuan, saving about 6.5438+0.9 million yuan.

2. In view of the insufficient investment in external procurement, self-employed procurement centers can be set up for external procurement.

When buying abroad, if you don't need a plane ticket, the general price will be much cheaper, and there are many cases where individuals buy without a ticket. At this time, you can use the self-employed to buy.

Self-employed households adopt the approved collection method, and do not need input or cost tickets, which has no impact on their tax payment.

Of course, for group companies, we can also consider subdividing the company and registering different small-scale enterprises to take charge of business according to the city and district.