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What is the tax point of the rental invoice issued by the property?

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The value-added tax rate of the management income of the property industry after the reform of the camp is 6% (applicable to general taxpayers who have obtained property management income and sales of 5 million yuan or more for consecutive 12 months).

It depends on whether the property management company is a general taxpayer or a small-scale taxpayer.

For property management companies belonging to general taxpayers, the applicable VAT rate is 6%.

For property management companies belonging to small-scale taxpayers, the VAT rate is applicable.

For property management companies belonging to general taxpayers, the applicable VAT rate is 6%.

For property management companies belonging to small-scale taxpayers, the value-added tax rate (collection rate) is applicable.