Tax revenue of property companies in 2020 and

Tax revenue of property companies in 2020 and

Many people don't know much about property tax and don't know what it means. Today, Bian Xiao will tell you the taxes of property companies in 2020.

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 taxes are as follows:

1. business tax: business tax is levied on 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. According to the profit adjusted by the tax law, 25% shall pay enterprise income tax, and 20% for small and micro enterprises.

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 property shall be paid at 12% of the rent.

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, contracts and agreements should be subject to stamp duty, depending 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.