Tax rate of property management fee for small-scale taxpayers

The statutory tax rate for property fees is 3% or 6%. If the sales of property management fees for 0/kloc-2 consecutive months does not reach 5 million yuan, the levy rate of 3% shall apply; For 12 months in a row, if the sales of property management fees reach more than 5 million yuan (including 5 million yuan), the income tax rate of 6% is applicable.

Legal objectivity:

Announcement of the Ministry of Finance and State Taxation Administration of The People's Republic of China on the VAT Policy of Supporting Individual Industrial and Commercial Households to Return to Work From March 1 day to May 3 1 day, 2020, the taxable sales income of small-scale VAT taxpayers in Hubei Province will be exempted from VAT. VAT prepayment with 3% withholding rate shall be applied, and VAT prepayment shall be suspended. Except Hubei Province, small-scale VAT taxpayers in other provinces, autonomous regions and municipalities directly under the Central Government collect taxable sales income at the rate of 3%, and collect VAT at the reduced rate of 1%; The withholding rate is 3%, and the withholding value-added tax is reduced by 1%.