What is the tax rate for property services?

Legal analysis: the income tax rate of property management fee is 6%, and the collection rate is 3%. Among them,/kloc-the sales of property management fees in February and October reached more than 5 million yuan (including 5 million yuan), and it was a general taxpayer with a tax rate of 6%. /kloc-If the sales of property management fees in 0/2 months does not reach 5 million yuan, the levy rate of 3% shall apply.

The use of general property management fees includes the following nine parts: the composition of property service fees or property service expenditures generally includes the following parts:

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. 2, xx used property parts, xx used facilities and equipment, such as daily operation and maintenance costs. 3. Cleaning and sanitation fee for the property management area 4. Greening and maintenance fee for the property management area 5. Maintenance fee for the order of the property management area 6. Office fee 7. Depreciation of fixed assets of the property management enterprise 8. Use part of the property management area * * * You can see whether the elevator maintenance fee is included in the property management fee in the contract you signed. Some contracts are included and some are not. However, corridor lights should not be amortized. This is included in the property management fee. Finally, according to the size of the residential area, the qualification of the property management company, the property of the residential area (elevator or multi-storey), etc., the charging standard of the residential property management fee is calculated.

Legal basis: Article 6 of the Property Management Regulations states that the owner of the house is the owner. Owners enjoy the following rights in property management activities:

1. Accept the services provided by the realty service enterprise according to the stipulations of the realty service contract;

2. Propose to convene a meeting of the owners' congress to make suggestions on matters related to property management;

3. Put forward suggestions on formulating and amending the management regulations and the rules of procedure of the owners' congress;

4. Participate in the owners' meeting and exercise the right to vote;

5. Elect members of the owners' committee and enjoy the right to be elected;

6. Supervise the work of the owners' committee;

7, supervise the realty service enterprise to perform the realty service contract;

8. Enjoy the right to know and supervise the parts, facilities and equipment used in the property and the use of related sites;

9. Supervise the management and use of special maintenance funds for * * * parts of the property and * * * facilities and equipment;

10, other rights stipulated by laws and regulations.