The property management fee belongs to the main business income of the property company and needs to pay business tax. Business tax is a tax levied by the state on units and individuals that provide various taxable services, transfer intangible assets or sell real estate. Business tax is calculated by multiplying the turnover or transaction amount by the corresponding tax rate.

The turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation.

Business tax and surcharges include sales of products subject to consumption tax, business tax calculated by providing transportation services to foreign countries, calculation of urban construction tax and education surcharge, and sales of products subject to resource tax to foreign countries.

The tax payment period of business tax is 5 days, 10 days, 15 days, 1 month or 1 quarter respectively. The specific tax payment period of taxpayers shall be determined by the competent tax authorities according to the tax payable of taxpayers. If the tax cannot be paid within a fixed time limit, it can be paid in installments. If a taxpayer takes 1 month or 1 quarter as a tax payment period, it shall file a tax return within 15 days from the expiration date; if a tax payment period takes 5 days, 10 or 15 days, it shall pay taxes in advance within 5 days from the expiration date, and the next month.

The business tax payment place is as follows:

(1) Taxpayers providing taxable services shall report and pay taxes to the competent tax authorities where their institutions are located or where they live. However, the construction services provided by taxpayers and other taxable services stipulated by the competent departments of finance and taxation in the State Council shall be declared and paid to the competent tax authorities where the taxable services occur.

(2) When a taxpayer transfers intangible assets, it shall report and pay taxes to the competent tax authorities in the place where its institution is located or where it is domiciled. However, if a taxpayer transfers or leases the land use right, it shall report and pay taxes to the competent tax authorities where the land is located.

(3) Taxpayers selling or leasing immovable property shall report and pay taxes to the competent tax authorities where the immovable property is located. Withholding agents shall report and pay the tax withheld to the competent tax authorities at the place where their institutions are located or where they reside.

Article 4 of the Law of People's Republic of China (PRC) Municipality on the Administration of Tax Collection stipulates that units and individuals with tax obligations are taxpayers.

Units and individuals that have the obligation to withhold and pay taxes according to laws and administrative regulations are withholding agents.

Taxpayers and withholding agents must pay taxes, withhold and remit taxes and collect and remit taxes in accordance with the provisions of laws and administrative regulations.