Article 11 of the Measures for the Administration of Property Service Charges: If the property service fee is contracted out, the composition of the property service fee includes the property service cost, statutory taxes and fees and the profits of the property management enterprise. The implementation of the property service fee reward system, the property service funds received in advance include the property service expenditure and the remuneration of the property management enterprise. The composition of property service cost or property service expenditure generally includes the following parts:
1, salary of management service personnel, social insurance and welfare funds drawn according to regulations, etc.;
2, the daily operation and maintenance costs of * * * parts of the property and * * * facilities and equipment;
3, the property management area cleaning costs;
4, the property management area greening maintenance costs;
5, property management regional order maintenance costs;
6. Office expenses;
7. Depreciation of fixed assets of property management enterprises;
8, property * * * with parts, * * with facilities and equipment and public liability insurance fees;
9. Other expenses agreed by the owner. The expenses for overhaul, medium repair, renewal and transformation of the parts and facilities used in the property shall be charged through special maintenance funds, and shall not be included in the property service expenditure or property service cost. Thirteenth property service charges to take the form of remuneration, property management companies or owners' congress can hire professional institutions to audit the annual budget and final accounts of property service funds and the income and expenditure of property service funds in accordance with the provisions of the property service contract.