As its name implies, the property management company is a service company engaged in the property management industry, and it is an enterprise entrusted by the owner to manage and maintain the community. So if we are engaged in this industry, we must have a certain understanding and understanding of this piece.
1. What is the tax rate of the property company after the reform?
The tax rate of the property company after the reform of the camp is 6%.
Notice of State Taxation Administration of The People's Republic of China, Ministry of Finance of People's Republic of China (PRC) on Promoting the Reform of Changing Business Tax to VAT (Caishui [20 1 6] No.36): Annex1. Measures for the implementation of the pilot reform of business tax to value-added tax;
(a) taxpayers engaged in taxable activities, the tax rate is 6%, except as stipulated in items (2), (3) and (4) of this article.
(2) Providing transportation, postal services, basic telecommunications, construction and real estate leasing services, selling real estate and transferring land use rights at the tax rate of 1 1%.
(3) Providing tangible movable property leasing services at the tax rate of 17%.
(4) Cross-border taxable acts of domestic units and individuals, with a tax rate of zero. The specific scope shall be stipulated separately by the Ministry of Finance of People's Republic of China (PRC) and State Taxation Administration of The People's Republic of China.
2. What taxes should the property company pay?
Property companies generally need to pay the following fees:
1. Business tax: 5%.
2. Urban construction tax: the tax rate is divided into 7% (urban area), 5% (county town) and 1% (other).
3. Education surcharge: 3% tax rate.
4. Withholding and paying personal income tax (the tax rate table is applicable to income excluding wages and salaries tax).
The fees charged by property management companies belong to the scope of business tax collection.
1. Business tax is calculated and paid according to operating income, and the tax rate is 5%;
2. Urban maintenance and construction tax is calculated and paid according to the business tax rate of 7%;
3. The education surcharge is calculated and paid with business tax at the rate of 3%;
4. Enterprise income tax is levied according to audit verification.
(1) If it is collected through auditing;
If there is taxable income, enterprise income tax shall be paid.
Payable enterprise income tax taxable income * applicable tax rate
(2) If the approved collection method is adopted.
The first is to determine the rate of return.
Payable enterprise income tax = taxable income * income rate * applicable tax rate
Third, the implementation process of the reform of the camp
1, the first stage: some industries and some fields 20 12 65438+ 10/0/,taking the lead in implementing the comprehensive reform pilot of transportation and some modern service industries in Shanghai; From September 1 day in 1965 to September 1 day in 1965 to February 1 day in 1965, the pilot program of camp reform was expanded from Shanghai to Beijing, Jiangsu, Anhui, Fujian, Guangdong, Tianjin, Zhejiang and Hubei in four batches.
2. The second stage: the pilot project of camp reform in some industries will be promoted to the whole country on August 20 13 1 day, and radio, film and television services will be included in the pilot scope; 2065438+65438 in 2004+1 0/0, the railway transportation industry and the postal industry implemented the pilot reform of the camp; 2065438+June, 2004 1 day, the telecommunications industry carried out a pilot reform of the camp.
3. Stage III: From May 20 16/day, all industries will expand the pilot scope to construction, real estate, financial industry and life service industry, and include the value-added tax contained in all enterprises' newly-added real estate into the deduction scope to ensure that the tax burden of all industries will only decrease rather than increase.
I believe that after reading the above introduction, you should know more or less that the tax rate of property companies is 6% after the reform of the camp. Of course, it depends on the objects collected, so it may be different in practice and needs attention.