Tax planning of real estate industry

I. Definition of property management company Generally speaking, property management company refers to providing security, sanitation, cleaning and maintenance services for residential areas, which belongs to the category of "service industry".

There is also a part of the income from property services, which is the income from overhaul of housing parts and facilities. The income of the repair business in the construction tax item should be taxed at the service tax rate of 3% instead of 5%. When accounting for the income of this project, separate accounts should be set up and accounted for separately.

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Second, the cost of the property company For the property company, the main costs include:

1, personnel cost, generally accounting for about 55% of the total cost.

2. The cost of purchasing materials generally accounts for 10-20%, including the cost of purchasing some cleaning tools, detergents and other materials.

3. Maintenance cost.

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3. Tax saving methods with different costs 1. In view of the high personnel cost, people of different natures can be classified as follows:

1) For senior managers, this part of the staff can adopt the labor contract mode.

2) For some non-senior personnel, labor service or flexible employment can be adopted. Among them, if more people adopt flexible employment mode, this mode can be adopted for workers who bring their own production tools.

3) Two modes of paying wages, that is, setting up a company in a city with a low level of urban social security to pay basic social security and basic salary for employees and paying another salary in another company.

4) Subcontract business and set up teams. In each class group, the group leader will set up an individual industrial and commercial household to contract business, such as subcontracting the cleaning business of community A to individual households and subcontracting the business of community B to individual households.

Taking 5 million yuan as an example, it is necessary to pay 25% corporate income tax and 20% individual tax, totaling 2 million yuan. If you package this 5 million to the self-employed, you only need to pay about 6.5438+million yuan, saving about 6.5438+0.9 million yuan.

2. In view of the insufficient investment in external procurement, self-employed procurement centers can be set up for external procurement.

When buying abroad, if you don't need a plane ticket, the general price will be much cheaper, and there are many cases where individuals buy without a ticket. At this time, you can use the self-employed to buy.

Self-employed households adopt the approved collection method, and do not need input or cost tickets, which has no impact on their tax payment.

Of course, for group companies, we can also consider subdividing the company and registering different small-scale enterprises to take charge of business according to the city and district.

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Fourth, the choice of individual industrial and commercial households Why do many of the above programs recommend individual industrial and commercial households? Mainly because individual industrial and commercial households have the following characteristics:

1, no enterprise income tax.

2. Individual tax is approved, as low as 0.5%.

3. Personal card is used to withdraw money directly without Gong Hu.

4, fast processing speed, no need to be present, cloud registration.

5. The business is reasonable and the mode is compliant. For example, a property company in Beijing bought detergent from a self-employed person in Anhui, which fully meets the relevant requirements and there is no problem.

However, at present, some areas do not support self-employed verification and collection or need to operate the address on site. We can consider nearby Ai-tax treasure parks that support verification and collection, such as Anhui, Shandong, Henan and other places, and register in the cloud without being present, which is convenient and fast.

In short, there are many tax saving methods for property companies, and the above methods are the most commonly used. If you are interested in more specific solutions, you can leave a message for discussion.