How do property companies pay value-added tax when collecting parking fees?

Vehicle parking services, road traffic services (including tolls, bridge tolls, tolls, etc.). ) VAT is levied according to the real estate leasing service, so the parking fee income collected by the property management company is taxed according to the "leasing service-real estate leasing" and the applicable tax rate.

Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on Comprehensively Promoting the Pilot Project of Changing Business Tax to Value-added Tax (Caishui [2065438+06] No.36) is attached with the Notes on Sales Services, Intangible Assets and Real Estate, Item 6 of Article 1.