How to calculate the public revenue tax?

According to the Notice of the Ministry of Finance and State Taxation Administration of The People's Republic of China on Continuing the VAT Policy for Small and Micro Enterprises (Cai Shui [2017] No.76), VAT taxpayers with monthly sales of less than 30,000 yuan (inclusive) are exempted from VAT.

According to the situation reflected by netizens, the owners' committee's signing contracts with advertisers and collecting parking fees in residential areas belong to the tax scope of VAT taxpayers, and VAT invoices should be issued according to relevant regulations. If the monthly sales amount is less than 30,000 yuan (inclusive), you can enjoy the VAT exemption policy; If it is a temporary situation, you can issue an ordinary VAT invoice through your own tax service office or the nearest post office. The part belonging to the property company is responsible for the declaration, tax payment and invoicing of VAT.

Including parking fees, the community public income is subject to business tax in addition to the total amount:

The part that belongs to the owner in proportion should generally be included in the maintenance fund account, and the maintenance fund clearly stipulates that income tax is not required. In addition, a considerable part of the main income of property enterprises-property management fees-has the characteristics of "collecting and paying on behalf of others" and does not need to pay income tax.

Just like travel agencies, the transportation, accommodation, catering and ticket fees in the travel expenses are paid to the relevant units. If you pay taxes according to the total amount of travel expenses, the travel agency will have to close down.