What is the special tax rate for property fees?

Legal analysis: the tax rate of property management fee is: the income tax rate of property management fee is 6%, and the collection rate is 3%. Among them,/kloc-the sales of property management fees in February and October reached more than 5 million yuan (including 5 million yuan), and it was a general taxpayer with a tax rate of 6%. /kloc-If the sales of property management fees in 0/2 months does not reach 5 million yuan, the levy rate of 3% shall apply.

Legal basis: Provisional Regulations of the People's Republic of China on Business Tax.

Article 9 Where a taxpayer concurrently engages in tax exemption and tax reduction projects, the turnover of the tax exemption and tax reduction projects shall be accounted for separately; If the turnover is not accounted for separately, no tax reduction or exemption may be granted.

Article 10 Taxpayers whose turnover does not reach the business tax threshold stipulated by the competent departments of finance and taxation in the State Council shall be exempted from business tax; If it reaches the threshold, the business tax shall be calculated and paid in full in accordance with the provisions of these regulations.