2022 Property management fee tax rate

The business tax rate of property management fee income and related business income is 5%. According to the relevant laws and regulations, the time when the business tax obligation occurs is the day when the taxpayer receives the business income or obtains the evidence for claiming the business income. The management fee income of property management should be regarded as income when the payment notice is issued.

Second, analysis

According to the relevant laws and regulations, the turnover of taxpayers is the total price and extra-price expenses collected by taxpayers for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and other out-of-price charges of various nature. The deposit belongs to other kinds of extra-price charges. Therefore, the margin of taxable business tax collected by taxpayers from each other, regardless of the accounting system, should be incorporated into the turnover to pay business tax. If the deposit is refunded, it can be deducted from the taxable turnover of the current period.

Third, what is the property management fee?

Property management fee refers to the fee that a property management company should pay to provide property management services to property users or owners according to the property management service contract.