What is the value-added tax rate of property fee income from camp reform?

Divided into two situations, as follows:

1. The value-added tax rate for the management income of the property industry after the camp reform is 6% (applicable to general taxpayers who have obtained property management income and sales of 5 million yuan or more for 12 consecutive months).

2. The collection rate is 3% (applicable to small-scale taxpayers who have obtained property management income and sales of less than 5 million yuan for consecutive 12 months).

For property management companies belonging to general taxpayers, the applicable VAT rate is 6%.

For property management companies that are small-scale taxpayers, the applicable VAT rate (levy rate) is 3%.

Extended data:

Whether the collection of property tax can end the real estate war depends on whether the following three preconditions are met: the first premise is to clarify the relationship between property tax and existing taxes and fees, the second premise is to establish technical conditions to meet the collection of property tax, and the third premise is to change the current situation that most of the existing land fiscal revenue is not included in public finance with property tax.

Simply put, property tax is a tax on the ownership of real estate. China's current laws and regulations adopt one-time collection of land use fees for 40 years and 70 years, which leads to high purchase and transaction costs and low holding costs. Therefore, some local governments sell a lot of land in a short time and collect land dividends in the next few decades, which is the fundamental reason for the prevalence of land finance in many places.

Property tax can change this reverse incentive system by distributing land income in the next 40 to 70 years. At the same time, in order to levy property tax, the government and developers also have the incentive to create a good social environment, provide sufficient public products, attract consumers to settle in the local area, and enhance the value of local real estate.

However, the legal premise of levying property tax is to cancel the one-time taxes and fees that overlap with property tax, such as land value-added tax, land transfer fee and urban real estate tax. Otherwise, the old taxes will not be removed, and the new taxes will come again. For consumers, it is double taxation, which is unreasonable in reason and unfair in law.

Baidu encyclopedia-property tax rate