Is the enterprise income tax of the property management company reported to the national tax or local tax?

According to Guo Shui Fa [2008] 120 Notice of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Adjusting the Scope of New Enterprise Income Tax Collection and Management,

Basic rules:

Since 2009, newly-added enterprise income tax payers should pay value-added tax. Except for special provisions, their enterprise income tax is managed by the State Taxation Bureau. The enterprise income tax subject to business tax shall be managed by the local taxation bureau.

According to the document number 120, taking 2008 as the base year, the enterprise income tax taxpayers managed by the State Taxation Bureau and the Local Taxation Bureau respectively will not be adjusted before the end of 2008. Among the new corporate income tax payers since 2009, the corporate income tax of enterprises that should pay value-added tax is managed by State Taxation Administration of The People's Republic of China; The enterprise income tax subject to business tax shall be managed by the local taxation bureau.

Therefore, if you are a newly established property management company after 2009 and pay business tax instead of value-added tax, then the enterprise income tax should be collected and managed by the local taxation bureau. If value-added tax and business tax are paid at the same time, in principle, the ownership of collection and management shall be determined according to the circulating tax payable by the main business at the time of tax registration.