How to deal with the value-added tax after the "reform of the property management industry"?

After the reform of the camp, the property company collects utilities and heating fees. Modern service-leasing service-operating leasing service. According to the different subject matter, operating lease service can be divided into tangible movable property operating lease service and real estate operating lease service. The tax rate of real estate leasing service is 1 1%. Annex 2 Provisions on matters related to the pilot reform of business tax to value-added tax (IX) Real estate leasing services. Ordinary taxpayers can choose to lease the real estate they acquired before 2065438+April 30, 2006 by applying the simple tax calculation method, and calculate the tax payable at the tax rate of 5%. Announcement of People's Republic of China (PRC) State Taxation Administration of The People's Republic of China on Issuing Article 2 (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.20 1616)? These Measures shall apply to taxpayers renting out the real estate they have acquired by means of operating lease (hereinafter referred to as leased real estate). Therefore, for booth rental, the general taxpayer's tax rate is 1 1%, and the levy rate is 5%.