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The experience duty of management project of property company share is analytic
From;  Author:Stand originally
The experience duty that manages a project in property company share is qualitative respect, be in charge of a tax authority to all be put in certain error in property company interior and basic level at present.

The experience duty that specific and main show is providing service of heating power service, the air conditioning central to property company is qualitative respect.

Current, the tax authority is in charge of in major grass-roots unit, more current practice is:

1, the winter heating that offers to property company serves, warming oneself period when the end, requirement property company merges into surplus of central heating cost current property service revenue, impose business tax according to the tax rate of 5% along with all the others;

2, the refrigeration of central air conditioning that offers for the client in the summer to property company serves, the requirement imposes business tax according to the tax rate of 5% ;

To above two kinds handle way, the general explanation of the tax authority is: These 2 kinds collect fees the project is the service that property company provides a service for the client collects fees. Business tax of basis People's Republic of China is temporary byelaw the first regulation: The service that provides this orders provision in churchyard of People's Republic of China (the following abbreviation should tax service) , make over intangible assets to perhaps sell praedial unit and individual, the person of duty to pay taxes that is business tax (taxpayer of the following abbreviation) , ought to according to this byelaw pay business tax.

To this, we think to should explain the legal basis of a basis is not quite exact, we think to be opposite above behavior of two kinds of economy, should consult the regulation of file of undermentioned duty Wu, have experience duty well and truly qualitative.

The relevant code of value added tax sets as follows:

One, " value added tax of People's Republic of China is temporary byelaw " the 2nd the 2nd section provision:

Taxpayer is sold or import following goods, tax rate is 13% :

1. Plant of commissariat, edible is oily;

2. Tap water, central heating, air conditioning, hot water, gas, liquefied petroleum gas, natural gas, firedamp, dweller uses coal product;

3. Books, newspaper, magazine;

4. Feed, chemical fertilizer, pesticide, agriculture machinery, farming film;

5. The other goods that the State Council provides.

This file set the tax rate of central heating, air conditioning clearly.

2, " annotate of limits of levy of goods of part of value added tax " the 4th, the 5th levy limits regulation to value added tax is:

(4) central heating, hot water

Central heating, hot water is to point to use all sorts of fuel (be like coal, oil, other all sorts of gas or solid, liquid fuel) heat water with electric energy, made generated gas and hot water, and develop natural heat energy, if develop resource of the heat of the earth's interior or the central heating that produce with solar energy, steam, hot water.
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