What is the value-added tax rate of small-scale taxpayers' property fees?

Small-scale taxpayer enterprises generally require property companies to issue corresponding invoices after paying property fees. What is the applicable VAT rate when issuing invoices?

What is the tax rate of small-scale taxpayers' property fees?

According to annex 1 of the Notice of the Ministry of Finance of State Taxation Administration of The People's Republic of China on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui No.201636), the property management fee charged by the property management company belongs to the enterprise management service in commercial auxiliary services. Considering that small-scale taxpayers have small business scale and unsound accounting, they can't calculate taxes according to the VAT rate. The input tax is deducted with VAT, and then the tax payable is calculated according to the sales volume and the collection rate. Since July 20 14 1 day, the rate of VAT collection for small-scale taxpayers has been adjusted to 3%.

Therefore, the property tax rate of small-scale taxpayers is 3%.

Small-scale taxpayers (except other individuals) who sell their used fixed assets are subject to VAT at a reduced rate of 2%, and only ordinary VAT invoices can be issued.

How to calculate and pay value-added tax for small-scale taxpayers renting real estate?

According to the announcement document of "Interim Measures for the Administration of Taxpayers Providing Real Estate Leasing Services" issued by State Taxation Administration of The People's Republic of China, it is clearly pointed out that small-scale taxpayers should pay VAT in accordance with the following provisions when renting real estate:

(a) the real estate leased by units and individual industrial and commercial households (excluding the houses rented by individual industrial and commercial households) shall be taxed at the rate of 5%. Individual industrial and commercial households renting houses shall calculate the tax payable at the tax rate of 5% minus 1.5%.

Where the location of the real estate is not in the same county (city, district) as the location of the institution, the taxpayer shall pay the tax in advance to the competent national tax authorities where the real estate is located in accordance with the above-mentioned taxation methods, and declare and pay taxes to the competent national tax authorities where the institution is located.

If the real estate and the institution are located in the same county (city, district), the taxpayer shall declare and pay taxes to the competent national tax authorities where the institution is located.

(2) If other individuals rent real estate (excluding houses), the tax payable shall be calculated at the rate of 5%, and the tax shall be declared to the local competent tax authorities where the real estate is located. Other individuals renting houses shall calculate the tax payable according to the tax rate of 5% minus 1.5%, and report and pay taxes to the local competent tax authorities where the real estate is located.

Calculation of withholding tax and tax payable:

Withholding tax = sales including tax ÷( 1+5%)×5%

Taxable amount = sales amount including tax ÷( 1+5%)×5%- withholding tax