Differential taxation refers to the method of calculating the taxable amount according to a certain proportion according to the taxable income after deduction. Property management enterprises belong to the service industry, and their main business activities are to provide property services for other enterprises and institutions and collect property service fees. Property companies in the collection of taxes, according to the provisions of the "Regulations" of the State Administration of Taxation in People's Republic of China (PRC), the use of different tax methods. According to the current tax law, property companies need to meet the following conditions to implement differentiated tax payment: the annual turnover exceeds 5 million yuan; Taxpayer's taxable income does not exceed 3% of net income; The tax is in accordance with the regulations of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). Among them, the annual turnover refers to the sum of taxable sales, collection and payment of all property services of the property company in a complete financial year; Taxable income refers to the balance of taxable income after deducting various deductions; Net income refers to the net income after deducting related costs from property service fees. Differential taxation is a flexible tax payment method, which can make taxpayers pay less taxes. However, we must also abide by the Regulations of People's Republic of China (PRC) on State Tax Administration to ensure that the conditions for differential taxation are met.
What's the difference between differential taxation and general taxation? Differential taxation and general taxation methods are commonly used taxation methods, but their calculation methods are different. General tax calculation method is based on actual sales or turnover, while differential tax calculation is based on taxable income. The advantage of differential taxation is that some pre-tax deduction and relief policies can be applied to reduce the tax payable.
To implement differentiated tax payment, property companies need to meet certain conditions, including the annual turnover of more than 5 million yuan, the taxable income of taxpayers should not exceed 3% of net income, and the tax items meet the requirements of State Taxation Administration of The People's Republic of China, People's Republic of China (PRC). At the same time, we also need to pay attention to abide by the relevant laws and regulations of People's Republic of China (PRC) and the regulations of State Taxation Administration of The People's Republic of China to ensure the compliance of tax payment.
Legal basis:
Article 54 of the Value-added Tax Law of People's Republic of China (PRC) * * * Property service enterprises shall deduct the taxable income of the first three years plus 20%, and the difference between taxable income and net income shall be taxed from the fourth year.