There is a 6% tax on the property fee.

Legal analysis: the fees charged by property management companies should fall within the scope of business tax collection. 1. Business tax is calculated and paid at the rate of 5% of business income, urban maintenance and construction tax is calculated and paid at the rate of 7% of business tax, education surcharge is calculated and paid at the rate of 3% of business tax, and enterprise income tax is levied according to the audit. (1) If the taxable income is collected by means of audit, the enterprise income tax shall be paid, and the taxable income of the enterprise income tax shall be multiplied by the applicable tax rate. (2) If the approved collection method is adopted, the first method is to determine the income rate and pay enterprise income tax × income rate× applicable tax rate. Property tax, also known as property tax or real estate tax, is mainly aimed at real estate such as land and houses, requiring its lessee or owner to pay a certain amount of tax every year, and the tax payable will increase with the increase of the market value of real estate. For example, after the opening of highways and subways, the real estate prices along the line will increase, and correspondingly, the property tax will also increase.

Property tax is a kind of property tax, which is a tax levied on citizens' property. Property tax is the government's compensation for public goods provided by the government, which is levied by the government on the owners who use or occupy real estate with the coercive power of political power.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the provisions of administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.