Do property companies need to pay value-added tax when collecting property fees?

Property companies have to pay value-added tax when collecting property fees.

Legal analysis

1. Medical expenses: The medical expenses are determined according to receipts and vouchers such as medical expenses and hospitalization expenses issued by medical institutions, combined with relevant evidence such as medical records and diagnosis certificates. 2. Lost time: The lost time is determined according to the lost time and income of the victim. 3. Nursing expenses: The nursing expenses are determined according to the income of nursing staff, the number of nurses and the nursing period. 4. Transportation expenses: The transportation expenses shall be calculated according to the actual expenses incurred by the victims and their necessary accompanying personnel for medical treatment or transfer to other hospitals. 5. Hospitalization food subsidy: Hospitalization food subsidy can be determined by referring to the standard of food subsidy for ordinary staff of local state organs. 6. Nutrition fee: The nutrition fee is determined according to the disability of the victim and referring to the opinions of medical institutions. 7. Disability compensation: according to the degree or level of disability of the victim, the disability compensation is calculated according to the per capita disposable income of urban residents or the per capita net income of rural residents in the last year where the appeal court is located, and it is calculated as 20 years from the date of disability. However, for those over 60 years of age, the age will be reduced by one year for each additional year; Seventy-five years of age or older, calculated by five years.

legal ground

property management regulations

Article 7 Owners shall perform the following obligations in property management activities: (1) Abide by the management statute and the rules of procedure of the owners' congress; (two) abide by the rules and regulations of the use of * * * parts and facilities, the maintenance of public order and environmental sanitation in the property management area; (three) to implement the decisions of the owners' congress and the decisions of the owners' committee authorized by the owners' congress; (four) in accordance with the relevant provisions of the state to pay special maintenance funds; (five) to pay the property service fee on time; (six) other obligations stipulated by laws and regulations.

Fortieth property service charges should follow the principles of rationality, openness and the adaptability of fees and service levels, and distinguish the nature and characteristics of different properties. Owners and property service enterprises shall, according to the measures for charging 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.