How should property companies pay taxes when collecting property fees?

Legal analysis: 1, business tax rate 5%;

2. Urban construction tax rate is 7% (urban area), 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).

Legal basis: Article 2 of the Provisional Regulations on Urban Maintenance and Construction Tax Units and individuals who pay consumption tax, value-added tax and business tax are taxpayers of urban maintenance and construction tax, and shall pay urban maintenance and construction tax in accordance with the provisions of these Regulations.

Article 3 of the Individual Income Tax Law:

(1) For comprehensive income, the excess progressive tax rate of 3% to 45% shall apply;

(2) The excess progressive tax rate of 5% to 35% shall apply to the operating income;

(3) Income from interest, dividends and bonuses, income from property leasing, income from property transfer and accidental income shall be subject to the proportional tax rate of 20%.