What is the tax rate of the property company?

Many communities have properties. This property belongs to the service nature, and the tax paid under normal circumstances is also business tax. So what taxes does the property company involve?

What is the tax rate of the property company?

Property companies are service enterprises, and their main business is subject to business tax, which is managed and collected by local tax authorities. The specific tax rates are as follows:

1. business tax: business tax is levied according to turnover, and the applicable tax rate is 5%.

2. The urban maintenance and construction tax shall be paid at 7% of the paid business tax.

3. Pay the education surcharge at 3% of the paid business tax.

4. The local education surcharge shall be paid at 2% of the business tax. (3 and 4 are slightly different according to local conditions)

5. Pay enterprise income tax according to the profit adjusted by the tax law, with the tax rate of 25% and that of small and micro enterprises of 20%.

6. Personal income tax. When the company pays wages and salaries to employees, it will withhold and remit personal income tax according to the tax rate table.

7. Property tax: the original value of self-owned property is ×( 1- deduction rate) × 1.2% per year, and the deduction rate is stipulated by the provincial level, generally within 30%; The rent of the leased house is 12%.

8. Land use tax: land use area × fixed payment. Quotas shall be determined by local authorities.

9. Stamp duty: account books, licenses and other rights certificates, contract agreements, etc. all need to pay stamp duty. The tax rate depends on the situation.

10. Vehicle and vessel use tax: At present, it is mostly collected by insurance companies when paying compulsory insurance.

There are other expenses, which vary from place to place, such as flood control fees, embankment fees and disability insurance funds.

Commercial properties, sometimes called investment properties, refer to those properties that can obtain sustained growth returns or sustained appreciation through operation, which can be roughly divided into commercial service properties and office properties. Commercial service property refers to all kinds of construction land for commercial and service industries, including shopping malls, department stores, supermarkets, specialty stores, chain stores, hotels, hotels, warehouses, leisure and entertainment places, etc. Office property is a place where managers (white-collar workers) engaged in production, operation, consulting and service industries work, and belongs to the category of production and operation materials. This kind of property can be divided into traditional office buildings, modern office buildings and intelligent office buildings according to the development process, and can be divided into Grade A office buildings, Grade B office buildings and Grade C office buildings according to the property grade of office buildings. The prosperity of the commercial property market is closely related to the overall local social and economic situation, especially to the development of industries such as industry and commerce, finance and insurance, consulting and tourism. Due to the huge amount of funds involved in property circulation and management, this kind of property is often mainly invested by institutions (units), and the property users use the space provided by the owners to conduct business activities and pay the property rent with part of the operating income.

The above contents are related answers. Property companies pay a lot of taxes, most of which are business tax and personal income tax. Many property companies have failed to fulfill their responsibilities in service, so there are many disputes.