Can a property management company rent office space?

Your problem is not tax, but other laws and regulations.

(Caishui [2003] 16) stipulates that the turnover of units engaged in property management is the balance of all income related to property management minus the prices of water, electricity and gas paid on behalf of the owner and the prices of water, electricity and gas paid on behalf of the lessee and the house rent.

The tax laws and regulations do not say that it must be a property management company, but only a unit engaged in property management. So from the tax point of view, there is nothing wrong with what you want to do. But it violates other relevant laws and regulations.

Measures for the administration of new urban residential quarters Decree No.33 of the Ministry of Construction of People's Republic of China (PRC)

Article 5 Before selling houses in residential quarters, real estate development enterprises shall employ property management companies to undertake the management of residential quarters and sign property management contracts with them.

Document No.33 stipulates that a property management company must be hired! !

DecreeNo. 125 of the Ministry of Construction of People's Republic of China (PRC) stipulates that property management companies must obtain corresponding qualifications.

Attached:

The "measures" for the administration of the qualification of property management enterprises have been discussed and passed at the 29th executive meeting of the Ministry of Construction on February 24, 2004, and are hereby promulgated and shall come into force as of May 6, 2004.

Minister Wang Guangtao.

March 2004 17

Measures for the Administration of Qualification of Property Management Enterprises

Article 1 In order to strengthen the supervision and management of property management activities, standardize the market order of property management and improve the service level of property management, these Measures are formulated in accordance with the Regulations on Property Management.

Article 2 These Measures shall apply to the application for the qualification of property management enterprises in People's Republic of China (PRC) and the implementation of the qualification management of property management enterprises.

The term "property management enterprises" as mentioned in these Measures refers to enterprises established according to law, with independent legal personality and engaged in property management services.

Article 3 The qualification grades of property management enterprises are divided into Grade I, Grade II and Grade III.

Article 4 The competent department of construction in the State Council shall be responsible for the issuance and management of qualification certificates of first-class property management enterprises.

The competent construction departments of the people's governments of provinces and autonomous regions are responsible for the issuance and management of qualification certificates of secondary property management enterprises, and the competent real estate departments of the people's governments of municipalities directly under the Central Government are responsible for the issuance and management of qualification certificates of secondary and tertiary property management enterprises, and accept the guidance and supervision of the competent construction departments of the State Council.

The administrative department of real estate of the municipal people's government with districts shall be responsible for the issuance and management of the qualification certificates of three-level property management enterprises, and accept the guidance and supervision of the administrative departments of construction of the people's governments of provinces and autonomous regions.

Article 5 The conditions for property management enterprises with different qualification levels are as follows:

(1) Level 1 qualification:

1. The registered capital is more than 5 million yuan;

2. There are not less than 30 property management professionals and full-time management technicians in engineering, management, economy and other related majors. Among them, there are not less than 20 people with intermediate or above titles, and the business leaders of engineering and finance have corresponding professional intermediate or above titles;

3 property management professionals in accordance with the relevant provisions of the state to obtain professional qualification certificates;

4. Manage two or more types of properties, and the sum of the percentages of the housing construction area of each type of property in the following corresponding calculation bases shall not be less than 100%:

(1) 2 million square meters multi-storey residence;

(2) The high-rise residence is 6,543,800 square meters;

(3)1.5000 m2 detached house (villa);

(4) Office buildings, industrial plants and other properties are 500,000 square meters.

5. Establish and strictly implement enterprise management systems and standards such as service quality and service charges, establish enterprise credit file system, and achieve excellent management performance.

(2) Secondary qualification:

1. The registered capital is more than 3 million yuan;

2 property management professionals and full-time management technicians in engineering, management, economy and other related majors shall be no less than 20. Among them, there are not less than 10 people with intermediate titles or above, and the persons in charge of engineering and financial business have intermediate titles or above in corresponding majors;

3 property management professionals in accordance with the relevant provisions of the state to obtain professional qualification certificates;

4. Manage two or more types of properties, and the sum of the percentages of the housing construction area of each type of property in the following corresponding calculation bases shall not be less than 100%:

(1) 1 10,000 square meters multi-storey residence;

(2) 500,000 square meters of high-rise residential buildings;

(3) 80,000 square meters detached house (villa);

(4) Office buildings, industrial plants and other properties are 200,000 square meters.

5. Establish and strictly implement enterprise management systems and standards such as service quality and service charges, establish enterprise credit file system, and achieve good business performance.

(3) Level III qualification:

1. The registered capital is more than 500,000 yuan;

2. Property management professionals and full-time management technicians in engineering, management, economy and other related majors shall be no less than 10. Among them, there are not less than 5 people with intermediate or above titles, and the heads of engineering, finance and other businesses have corresponding professional intermediate or above titles;

3. Property management professionals have obtained professional qualification certificates in accordance with relevant state regulations.

4. Entrust property management projects;

5. Establish and strictly implement enterprise management systems and standards such as service quality and service charges, and establish enterprise credit file system.

Article 6 A newly established property management enterprise shall, within 30 days from the date of obtaining the business license, apply for industrial and commercial registration with the following documents to the real estate administrative department of the municipal people's government directly under the central government or the municipal people's government with districts:

(1) Business license;

(2) Articles of association of the enterprise;

(3) capital verification certificate;

(four) the identity certificate of the legal representative of the enterprise;

(five) professional qualification certificates and labor contracts of property management professionals, professional title certificates and labor contracts of management and technical personnel.

Article 7 The qualification grade of newly established property management enterprises shall be approved according to the lowest grade, tentatively for one year.

Article 8 A first-class qualified property management enterprise may undertake all kinds of property management projects.

Property management enterprises with secondary qualifications can undertake property management business of residential projects below 300,000 square meters and non-residential projects below 80,000 square meters.

Property management enterprises with three-level qualifications can undertake the property management business of residential projects below 200,000 square meters and non-residential projects below 50,000 square meters.

Article 9 A property management enterprise applying for qualification grade approval shall submit the following materials:

(a) enterprise qualification grade declaration form;

(2) Business license;

(3) The original and photocopy of the enterprise qualification certificate;

(4) Professional qualification certificates and labor contracts of property management professionals, professional title certificates and labor contracts of management and technical personnel, and professional title certificates and labor contracts of project and financial leaders;

(five) a copy of the property service contract;

(six) property management performance materials.

Tenth qualification examination and approval departments shall, within 20 working days from the date of accepting the application of enterprises, issue qualification certificates to enterprises that meet the requirements of corresponding qualification grades; Before the examination and approval of the first-level qualification, the competent construction department of the people's government of a province or autonomous region or the competent real estate department of the people's government of a municipality directly under the Central Government shall conduct a review for a period of 20 working days.

Eleventh property management companies to apply for qualification approval, one of the following acts within one year before the date of application, the qualification examination and approval department shall not approve:

(a) to engage in property management activities without obtaining the professional qualification certificate of property management;

(two) entrust all the property management business in a property management area to others;

(three) misappropriation of special maintenance funds;

(four) unauthorized changes in the use of property management premises;

(five) unauthorized changes in the property management area in accordance with the planning and construction of public buildings and facilities;

(six) unauthorized occupation and excavation of roads and sites within the property management area, which harms the interests of the owners;

(seven) unauthorized use of property * * * with parts, * * with facilities and equipment for business;

(eight) when the property service contract is terminated, the property management premises and related materials are not handed over in accordance with the provisions;

(nine) colluding with property management bidders or other property management bidders to win the bid by improper means;

(ten) the property service contract is not fulfilled, and there are many complaints from the owners, which have been verified through investigation;

(eleven) beyond the level of qualification to undertake property management business;

(twelve) lease, lend or transfer the qualification certificate;

(thirteen) the occurrence of major accidents.

Twelfth qualification certificates are divided into originals and duplicates, which are uniformly printed by the competent construction department of the State Council, and the originals and duplicates have the same legal effect.

Thirteenth no unit or individual may forge, alter, lease, lend or transfer the qualification certificate.

If an enterprise loses its qualification certificate, it shall make a statement in the news media before applying for a replacement.

Article 14 Where an enterprise is divided or merged, it shall apply to the original qualification examination and approval department for cancellation of its qualification certificate within 30 days after going through the alteration formalities with the administrative department for industry and commerce, and re-verify its qualification grade.

Fifteenth enterprise name, legal representative and other matters change, it should be within 30 days after the change procedures, to the original qualification examination and approval department for qualification certificate change procedures.

Article 16 Where an enterprise goes bankrupt, goes out of business or terminates its business activities for other reasons, it shall go through the cancellation procedures of its qualification certificate with the original qualification examination and approval department within 05 days after the cancellation of its business license.

Seventeenth property management enterprises to implement the quality inspection system.

The annual inspection of property management enterprises with various qualification levels shall be the responsibility of the corresponding qualification examination and approval departments.

Eighteenth in line with the original qualification grade conditions, the property management enterprise qualification annual inspection conclusion is qualified.

Do not meet the conditions of the original qualification grade, the property management enterprise qualification annual inspection conclusion is unqualified, the original qualification examination and approval department shall cancel its qualification certificate, and the corresponding qualification examination and approval department shall re-verify its qualification grade.

The qualification examination and approval department shall announce the results of the annual inspection of the qualification of property management enterprises to the public.

Nineteenth property management companies to obtain the qualification certificate, shall not lower the qualification conditions, and shall accept the supervision and inspection of the qualification examination and approval department.

The qualification examination and approval department shall strengthen the supervision and inspection of property management enterprises.

Twentieth in any of the following circumstances, the qualification examination and approval department or its superior competent department may revoke the qualification certificate at the request of the interested party or ex officio:

(a) the examination and approval department staff abuse their powers and neglect their duties to make a decision on the qualification examination and approval of property management enterprises;

(two) beyond the statutory authority to make a decision on the qualification examination and approval of property management enterprises;

(three) in violation of legal procedures to make a decision on the qualification examination and approval of property management enterprises;

(four) to issue qualification certificates to property management enterprises that do not have the application qualifications or do not meet the statutory conditions;

(five) other circumstances in which the examination and approval can be revoked according to law.

Article 21 Where a property management enterprise undertakes property management business beyond its qualification level, the real estate administrative department of the local people's government at or above the county level shall give it a warning, order it to make corrections within a time limit, and impose a fine ranging from 1000 yuan to 30,000 yuan.

Twenty-second property management companies do not participate in the annual qualification inspection without justifiable reasons, the qualification examination and approval department shall order them to make corrections within a time limit, and may impose a fine of more than 30,000 yuan 10000 yuan.

Article 23 Where a property management enterprise rents, lends or transfers its qualification certificate, the real estate administrative department of the local people's government at or above the county level shall give it a warning, order it to make corrections within a time limit and impose a fine of 654.38 million yuan to 30,000 yuan.

Article 24 If a property management enterprise fails to go through the qualification change formalities in time in accordance with the provisions of these Measures, the real estate administrative department of the local people's government at or above the county level shall order it to make corrections within a time limit and may also impose a fine of less than 20,000 yuan.

Twenty-fifth qualification examination and approval department in any of the following circumstances, the competent department at a higher level or the supervisory organ shall order it to make corrections, and the directly responsible person in charge and other directly responsible personnel shall be given administrative sanctions according to law; If the case constitutes a crime, criminal responsibility shall be investigated according to law:

(1) Issuing qualification certificates to enterprises that do not meet the statutory requirements;

(2) Failing to issue qualification certificates to enterprises that meet the statutory requirements;

(3) Failing to approve an enterprise that meets the statutory requirements within the statutory time limit;

(4) taking advantage of his position to accept property or other benefits from others;

(five) do not perform the duties of supervision and management, or not to investigate and deal with illegal acts.

Article 26 These Measures shall come into force as of May 1 2004.