Property company tax payment standard

Property companies generally need to pay the following fees: 1, business tax: 5%2, urban construction tax: the tax rate is divided into 7% (urban areas) 5% (counties and towns) 1% (others) 3, education surcharge: 3%4, withholding personal income tax (the tax rate table is applicable to income other than wages and salaries) property management companies. 1. Business tax is calculated and paid according to operating income, and the tax rate is 5%; 2. Urban maintenance and construction tax is calculated and paid according to the business tax rate of 7%; 3. The education surcharge is calculated and paid with business tax at the rate of 3%; 4. Enterprise income tax is levied according to audit verification. (1) If it is collected through auditing; If there is taxable income, enterprise income tax shall be paid. Taxable income of enterprise income tax * applicable tax rate (2) If the approved collection method is adopted, the first one is to determine the income rate. Payable enterprise income tax = taxable income * income rate * applicable tax rate.