Is the 6% tax on property management fees paid by the property management company?

The 6% tax on the property fee shall be borne by the property company. If you pay the property fee, it includes the tax. There is no extra charge for this, and it should be paid by the property management company.

Property fee.

It is natural for property management companies to charge management and service fees to owners or users. But in any case, property management companies should abide by the relevant provisions of Chinese laws and regulations on property management fees.

Commercial housing property management fees are generally composed of the following items: (1) maintenance fees for public properties and supporting facilities, including external walls, stairs, walkways, elevators (escalators), central air conditioning systems, security systems, television audio systems, telephone systems, power distribution systems, water supply and drainage systems and other machines, equipment, machinery and facilities. (two) the salary of management personnel, including wages, allowances, welfare, insurance, clothing costs, etc. (3) public utilities expenditure, such as public lighting, fountains, watering grass, etc. (4) Expenditure on purchasing or leasing necessary machinery and equipment. (5) Expenditure on property insurance (and various liability insurance). (6) Cost of garbage cleaning, pool cleaning, disinfection and pest control. (7) Cleaning expenses of public places, curtain walls and walls. (8) Flowers and plants planting and maintenance costs in public areas. (9) Update the reserve fund, that is, the cost of updating the supporting facilities of the property. (10) Fees for hiring lawyers, accountants and other professionals. (1 1) Holiday decoration expenses. (12) manager's remuneration. (13) Administrative office expenses, including miscellaneous expenses such as stationery and office supplies, and public relations expenses. (14) Public TV receiving system and maintenance cost. (15) Other reasonable management expenses.

Scope of property maintenance.

1, the property is responsible for managing the common parts of the house, which refers to the foundation, internal and external load-bearing walls, beams, plates, columns, roofs, etc. Houses used by owners and property users in residential buildings, as well as staircases, passages, special rooms, external walls, roof waterproofing, bicycle parking garages, etc. in the building.

2.* * * Facilities refer to non-municipal roads, street lamps, greening, architectural sketches, septic tanks, non-municipal drainage pipes, pits and ponds, non-profit leisure squares, fitness equipment, etc. used by owners and property users in residential areas.

3.* * * Equipment refers to sewer pipes, downpipes, elevators, lightning protection devices, circuits and pressurized pump rooms used by owners and property users in residential buildings; Non-owners and property users install their own residential entrance security doors, electronic monitoring systems, electric control doors, trash cans and dustbins in residential areas.