General taxpayers of property management companies generally pay 6% VAT on property services provided. However, if they provide decoration services to owners, they must pay 9% VAT, so it is necessary to check specifically whether they are provided. What business types.

Finance and Taxation [2016] No. 140 of the Ministry of Finance and the State Administration of Taxation "Notice on Clarifying Value-Added Tax Policies for Financial Real Estate Development, Education Ancillary Services and Other Services" stipulates:

15. Property service companies are: Decoration services provided by the owner are subject to 9% value-added tax as "construction services".