What's the tax rate for the property service fee?

Legal analysis: 6% for general taxpayers and 3% for small-scale taxpayers. The value-added tax rate of management income in the property industry is 6%, which is applicable to general taxpayers who have obtained property management income for 12 months continuously and the sales amount is more than 5 million yuan. If the sales of property management fees for continuous 12 months does not reach 5 million yuan, the levy rate of 3% for small-scale taxpayers shall apply.

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

Article 2 The business tax items and rates shall be implemented in accordance with the schedule of business tax items and rates attached to these Regulations.

The adjustment of tax items and tax rates shall be decided by the State Council.

The specific tax rate applicable to taxpayers engaged in the entertainment industry shall be determined by the people's governments of provinces, autonomous regions and municipalities directly under the Central Government within the range specified in these Regulations.

Article 3 When taxpayers provide taxable services with different tax items (hereinafter referred to as taxable services), transfer intangible assets or sell real estate, they shall separately account for the turnover, transfer amount and sales volume of different tax items (hereinafter referred to as turnover). If the turnover is not accounted for separately, a higher tax rate shall apply.