I'm from a property management company. I charge a year's property fee, including advance payment and bank. How to carry forward and pay taxes?

Property management fees of property management companies belong to modern service industry, and value-added tax is levied. If the company is a small-scale taxpayer, the value-added tax (less than 90,000 (inclusive)) shall be calculated and paid at the rate of 3%, and the enterprise income tax shall be paid in advance at the rate of 25% of the operating profit (quarterly). For ordinary taxpayers, the tax rate is 6%.

Calculation:

VAT = invoiced amount-invoiced amount ÷ 1.03 (or 1.06)

Urban construction tax = VAT ×7%

Education surcharge = VAT ×5% (or 3%)