Do I have to pay business tax on property fees?

Property fees are also taxable, but that part of the tax should be paid by the property company. Strictly speaking, as long as the owner pays the property fee, there is no need to pay the business tax.

Legal analysis

Some properties still need to consult the local property management bureau when using the additional 6% business tax point. The general purpose of the property fee is the maintenance and maintenance of public property, as well as hiring relevant personnel to purchase equipment that must be used for leasing. Under normal circumstances, as long as you have already moved in or successfully purchased a house, you need to pay the corresponding property fee. Only after signing the relevant contract with the property management company, it is indicated in the contract that the property management fee will not be charged temporarily, or the property management fee is too high and has exceeded the government guidance price, you can refuse to pay as the excess. On the other hand, if the property management company fails to fulfill the relevant obligations stipulated in the contract, you can also not pay or at least not pay the corresponding property fees. Property fee refers to the fee that the property manager should pay according to the property service contract when providing property services. It is the owner's obligation to pay the property fee. If the owner is in arrears with the property fee, the property service provider may demand payment or bring a lawsuit, but it cannot demand payment by stopping power supply, water supply, heat supply and gas supply.

legal ground

People's Republic of China (PRC) Civil Code

Article 937 A realty service contract is a contract in which a realty service provider provides realty services such as maintenance of buildings and their ancillary facilities, management and maintenance of environmental sanitation and related order within the realty service area to the owner, and the owner pays the realty fee. Property service providers include property service enterprises and other managers.

Article 286 The owner shall abide by the laws, regulations and management regulations, and the relevant actions shall meet the requirements of saving resources and protecting the ecological environment. For property service enterprises or other managers to implement emergency measures and other management measures implemented by the government according to law, the owners shall cooperate with them according to law. The owners' assembly or the owners' committee has the right to ask the perpetrator to stop the infringement, remove the obstruction, eliminate the danger, restore to the original state and compensate for the loss of any act that damages the legitimate rights and interests of others, such as dumping garbage at will, discharging pollutants or noise, raising animals illegally, building illegally, occupying passages illegally, refusing to pay property fees. If the owners or other actors refuse to perform relevant obligations, the parties concerned may report or complain to the relevant administrative departments, which shall deal with them according to law.