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%.
Legal basis: Article 9 of the Provisional Regulations of the People's Republic of China on Business Tax occurs on the day when the taxpayer receives the operating income or obtains the evidence of claiming the operating income. According to this regulation, the management fee income of property management should be regarded as income when the notice of collection is issued.