How to calculate the tax of the property company

The calculation of the total tax payment of the property company in the current year needs to summarize all taxes and fees incurred during the current tax payment period, including value-added tax, enterprise income tax, urban maintenance and construction tax, education surcharge, local education surcharge and stamp duty.

Among them, the calculation formula of general taxpayer's value-added tax is: tax payable = output tax-input tax; The calculation formula of small-scale taxpayer's value-added tax is: tax payable = sales volume × collection rate; The calculation formula of enterprise income tax is: taxable amount = taxable income × tax rate.

The calculation formula of urban maintenance and construction tax, education surcharge and local education surcharge is: urban maintenance and construction tax = actually paid value-added tax and consumption tax × tax rate; Education surcharge or local education surcharge = actually paid value-added tax and consumption tax × collection rate. The calculation formula of stamp duty is: stamp duty payable = stamp duty tax basis × tax rate.