How to calculate the property tax?

Legal analysis: the fees charged by property management companies should fall within the scope of business tax collection. 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 the taxable income is collected by means of audit, the enterprise income tax shall be paid, and the taxable income of the enterprise income tax shall be multiplied by the applicable tax rate. (2) If the approved collection method is adopted, the first method is to determine the income rate of enterprise income tax payable = taxable income × income rate× applicable tax rate.

Legal basis: People's Republic of China (PRC) Tax Collection and Management Law.

Article 1 This Law is formulated with a view to strengthening the administration of tax collection, standardizing tax collection, safeguarding national tax revenue, protecting the legitimate rights and interests of taxpayers and promoting economic and social development.

Article 2 This Law is applicable to the collection and management of various taxes collected by tax authorities according to law.

Article 3 The collection, suspension, reduction, exemption, refund and supplementary payment of taxes shall be carried out in accordance with the law. Where the State Council is authorized by law, it shall be implemented in accordance with the administrative regulations formulated by the State Council.

No organ, unit or individual may, in violation of the provisions of laws and administrative regulations, arbitrarily make decisions on tax collection, suspension, tax reduction, exemption, tax refund, overdue tax and other decisions inconsistent with tax laws and administrative regulations.

Article 4 Units and individuals that are obligated to pay taxes according to laws and administrative regulations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents. Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.