Do I have to pay business tax on the fees charged by the property management company?

The fees charged by the property management company are not the income of the property management company and do not need to pay business tax. I. Definition:

Business tax is a tax levied on the turnover of units and individuals that provide taxable services, transfer intangible assets or sell real estate in China. Business tax is one of the main taxes in the circulation tax system. 2011117 The Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China officially announced the pilot scheme of changing business tax into value-added tax.

Second, the tax rate:

1, transportation, land transportation, water transportation, air transportation, pipeline transportation, loading and unloading, 3%;

2, the construction industry construction, installation, decoration and other engineering operations 3%;

3. Financial and insurance industry 5%;

4, post and telecommunications industry 3%;

5. Culture and sports industry 3%;

6. Entertainment karaoke bars, dance halls, OK dance halls, music cafes, billiards, golf, bowling and other entertainment 5%-20%;

7. Service agents, hotels, restaurants, tourism, warehousing, leasing, advertising and other service industries 5%;

8. Transfer of intangible assets, transfer of land use rights, patented non-patented technology, trademark rights, copyright and goodwill by 5%;

9, sales of real estate sales of buildings and other land attachments 5%.

Third, the calculation method:

1, payable business tax = taxable turnover × applicable tax rate;

2. Turnover refers to the total price and extra-price expenses charged by the taxpayer to the other party for providing taxable services, selling or renting intangible assets and selling real estate. Out-of-price charges include fees, funds, collection fees, collection fees and other out-of-price charges of various nature.

3. The business tax rate adopts different proportional tax rates according to different industries and categories. Transportation is 3%, sale and lease of intangible assets is 5%, and sale of real estate is 5%.