Can the property fee be deducted from the input tax?

Property fees can be deducted from the input tax.

Property fee tax rate:

1, calculated according to the residual value after deducting 30% from the original value of the property. The calculation formula is: annual tax payable = original book value of real estate * (1-30%) *1.2%;

2. According to the rental income, the calculation formula is: annual tax payable = annual rental income * applicable tax rate (12%).

Property fee content:

1. management fee: during the property service, some staff members pay service fees such as patrol inspection of public areas, equipment maintenance, accounting of update fees, and management of property files;

2. Greening maintenance fee: The public areas in our residential area need to be cleaned regularly, including the maintenance fee and management fee of stairwells, hallways, sidewalks and various greening facilities in the residential area, including tools, personnel supplies, garbage transportation, fertilizer removal, greening tools, water, pesticide fertilizer, weed removal freight and landscape maintenance fee;

3. Work expenses and employee salaries: There are many property workers in each residential area, so it is necessary to pay all kinds of expenses for the staff, including personnel expenses, basic salary, social insurance, prescribed resignation benefits, overtime pay, clothing expenses, etc. In addition to the expenses required for work, it also includes transportation expenses, communication expenses and work supplies.

Legal basis: Article 40 of the Regulations on Property Management.

Property service charges should follow the principles of reasonable publicity and adaptation of charges to service level, and distinguish the nature and characteristics of different properties. Owners and property service enterprises shall, in accordance with the charging standards for property services formulated by the competent price department of the State Council in conjunction with the competent construction administrative department of the State Council, stipulate in the property service contract.