1, the value-added tax rate of management income of the property industry is 6%, which is applicable to general taxpayers who have obtained property management income and sales of 5 million yuan or more for 12 months in a row.

2. According to the notes on sales services, intangible assets and real estate in the annex 1 of the Notice of State Taxation Administration of The People's Republic of China of the Ministry of Finance on comprehensively promoting the pilot of changing business tax to value-added tax (Caishui No.201636), the property management fees charged by property management companies belong to enterprise management services in business auxiliary services, and the collection rate of small-scale taxpayers is 3%.