The property management company is a service-oriented enterprise, which can provide property management services for multiple residential quarters, and will also hire a group of people to assist in handling various matters in the management of residential quarters. Since the property company operates normally, it must pay taxes and fees. 1. Taxes payable by property management companies include: value-added tax, urban construction tax, education surcharge, personal income tax, stamp duty, property tax, land use tax and income tax. 2. The property management company shall report and pay taxes to the competent tax authorities on a monthly basis, even if there is no need to pay taxes in that month, it shall also make a "zero declaration" to the competent tax authorities.

legal ground

Interim Regulations of People's Republic of China (PRC) Municipality on the Administration of Tax Collection

Article 6 A taxpayer engaged in production and business operation, carrying out independent economic accounting and approved by the administrative department for industry and commerce shall apply to the local tax authorities for tax registration within 30 days from the date of obtaining the business license. Other units and individuals with tax obligations, except those that do not need to go through tax registration according to the provisions of the tax authorities, shall go through tax registration with the local tax authorities within 30 days from the date when they become legal taxpayers according to the provisions of tax laws and regulations.

Article 8 When applying for tax registration, taxpayers shall submit the application registration report and relevant approval documents, and provide relevant certificates at the same time. The competent tax authorities shall, after examining the reports, documents and certificates listed in the preceding paragraph, register them and issue them with tax registration certificates. The tax registration certificate is for taxpayers' use only and may not be lent or transferred. The contents of tax registration include: the taxpayer's name, address, ownership form, affiliation, mode of operation, business scope and other related matters.