What is the tax rate for ordinary invoices of property companies?

General invoice business tax of property company is 5%, urban construction tax is 7%, education fee is 3%, and local education fee is 1%.

VAT invoice-The production, processing and commodity circulation enterprises are general taxpayers who use VAT invoices, enjoy tax deduction and pay VAT.

Pay VAT according to 17%, 6% and 4% of sales revenue (applicable to general VAT taxpayers, small-scale production and processing taxpayers and commercial enterprise taxpayers respectively).

The business tax shall be paid at 5% of the service income.

Engaged in the construction industry

The business tax of decoration industry is paid at 3% of the service income.

Pay VAT according to 17%, 6% and 4% of sales revenue.

Surcharge for urban construction education: (VAT+business tax) *5%

Enterprise income tax is levied at 33% of profits.

The approved tax is based on the annual sales revenue.

Industrial production

The annual sales income of commercial wholesale and retail is 42,8571.43 yuan, and the applicable tax rate is 18%.

428571.43-1428571.43 is subject to the tax rate of 27%.

142857 1.43 and above are subject to 33% tax rate.

At present, the taxable income rate is 7%

service industry

The tax rate of 18% is applicable below 300,000 yuan.

30- 1 ten thousand yuan is subject to the tax rate of 27%.

/kloc-more than 0/100,000 yuan shall be levied at the rate of 33%.

The current taxable income rate is 10%.

At the time of monthly declaration, the total accumulated income of the current month will be converted into the amount calculated after the whole year to determine the applicable taxes.