What is the tax rate of residential property management fee in 2022?

The income tax rate of property management fee is 6%, and the collection rate is 3%.

If the sales of property management fees for 12 months are more than 5 million yuan (including 5 million yuan), the tax rate is 6%; if the sales of property management fees for 12 months are less than 5 million yuan, the levy rate of 3% is applicable.

The use of property management fees includes the following nine parts:

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. ;

2. The daily operation and maintenance expenses of the parts, facilities and equipment used by the property;

3, property management area cleaning costs;

4, the property management area greening maintenance costs;

5, property management regional order maintenance costs;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8. Part of the property, facilities, equipment and public liability insurance fees;

9. Other expenses agreed by the owner.

Legal basis: Regulations on Property Management

second

The term "property management" as mentioned in these Regulations refers to the activities of owners and property service enterprises to maintain, conserve and manage houses, supporting facilities, equipment and related sites by hiring property service enterprises to maintain environmental sanitation and related order in the property management area.

Article 40

Property service charges should follow the principles of rationality, openness and adaptability between fees and service levels, and distinguish the nature and characteristics of different properties. The owners and the realty service enterprise shall, according to the charging standards for realty service formulated by the competent price department of the State Council in conjunction with the administrative department of construction of the State Council, stipulate in the realty service contract.

Article 7

Owners shall perform the following obligations in property management activities:

(a) abide by the management regulations and the rules of procedure of the owners' congress;

(two) abide by the rules and regulations of the use of * * * parts and facilities, the maintenance of public order and environmental sanitation in the property management area;

(three) to implement the decisions of the owners' congress and the decisions of the owners' committee authorized by the owners' congress;

(four) in accordance with the relevant provisions of the state to pay special maintenance funds;

(five) to pay the property service fee on time;

(six) other obligations stipulated by laws and regulations.