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物业税费怎样再少一点?

时间:2017-7-9 11:18:14 点击:

  核心提示:物业税费怎样再少一点? ...

物业税费怎样再少一点?
来源:www.zzwyxh.com
一、     物业管理服务到底还有多少税与费
当前(除浙江省外)物业管理服务的税费归纳为基础税费、固定费用、人力资源成本费用、社会保险金与保险费和行政事业性收费等。
w基础税 。 营业税5%、城建税为营业税的7%、教育附加为营业税的3%、地方教育附加为营业税的2%、堤围防护费 0.1%,上述税费综合计算为营业税的5.7%;另外还有合同印花税0.03%、企业所得税25%(查账征收。个别地方对小企业则采用按营业收入预征所得税,其标准为每笔收入的2-3%)、车辆与船舶使用税、企业房产税、土地使用税等;
w固定费用。  租金(含办公场地、服务场地、员工宿舍、经营性场地),场地租赁费,折旧费,水费(包含在物业管理服务收费内的自用水、服务与保障用水、经营用水),电费(同前款),冷、暖气费(含自用、公共场所),物业管理服务性水、电、气均为商业性收费标准。洗涤费、设备检测费、修理费、物料费、绿化费、广告费、投标费等;
     w人力资源成本。培训费、员工工资、员工离职补偿(0.083%工资总额)、奖金、过节费、加班费、服装费、装备费、福利费、服务运行费、办公行政费等;
w社会保障金与保险费。员工养老保险单位出资20%(个人8%)、医疗保险1.5%(个人2%)、失业险1.5%(个人0.5%)、重大疾病0.26%、生育险0.85%、住房公积金5-20%(个人同比)、残疾人保险费(企业工资总额的1.5%)、高温费、第三者责任保险费等;
w行政事业性收费。
1、证书费:物业管理师、物业管理职业经理、会计师、经济师、统计师、会计人员从业资格证、工程师、电工、高级技工、电脑技术人员、电梯工、电梯安全员、电梯操作员、消防安全员、消防负责人、消杀专业人员、质量管理员等;
2、年审检测费。电梯检测与年检、高压电设施维护检测、压力设施检测、防雷系统及无线网络系统检测、质量管理年审、财务汇算清缴、财务审计、污水处理检测、防四害检测费等;
3、工会费。按企业工资总额的2%上缴上级工会;
4、计划生育费
5、其他。垃圾分类、垃圾清运费、治安联防费、劳动力调节费、行业管理费等。
 
二、物业管理服务与其他服务行业税费的差别
1、现代服务业(信息服务、电子商务、现代物流等)取消营业税,改为增值税,其税率为企业收入扣除支出部分后按15%收增值税;
2、广告业、金融外汇转贷和外汇买卖的营业税计征是企业按总收入减总支出的余额征税;
3、建筑业、派遣业、邮电通讯业的分划业务后的营业税计征是总收入抵减分包项目支出的差额,避免了重复计征的问题;
4、学校、医院的营业税是减免的。
物业管理服务按现时的设定,既不是现代服务业,又不属于公众服务类行业,还不能按一般服务业享有分划业务的优惠政策、不能享受建筑业用工方面使用派遣劳务的优惠政策。
在各地出台的物业管理服务指导价中,成本列支还包含了人工、材料及一般管理费用等成本外的公共区域用水、电、气的费用,这是明显的既涉费,又涉重复征税的费用。
 
三、高税率,不合理的税费制约了物业管理企业的服务功能,侵蚀了企业员工薪酬增长的方向,影响社会公平。
三十多年来,物管企业作为积极的新兴行业,青春勃发,从无到有,从有到多,在城市管理范围里无所不及。但从行业经营情况看,基于服务性功能、劳动力密集型、客观成本透明清晰的情况下,重复计税,高税率和政策性费用的增加,加上社会消费观念的影响,合理的企业运行成本得不到支持和调整,严重地挤压着企业的生存和职工福利薪酬的调整空间,两会前现代服务业“营改增”的税务优惠政策,又让物业行业跷望未及,企业成本的扩张自然进一步挤压企业对职工福利薪酬的调整空间,因而形成行业的分配不公也广为社会诟病。
前几年,住宅小区物业管理政府政府指导价的出台,调整、长期引导和扭曲市场性运作,造成了许多社区矛盾;国家发改委放开非经济适用房的政策指导价限制,无疑释放了行业好声音。政策的导向、法律的公平,将是支持行业稳定发展的利好。
随着税费问题制约行业的发展,侵蚀从业人员薪酬福利是不争的事实。作为行业人自然有为行业鼓与呼的责任和热情,面对如此环境,本人认为作为物业管理企业应有方式方法。
一是调整营销策略,确立核算成本,要适时、因地、因项目,把握拓展和维护市场,不要一味追求市场规模,追求项目和骨干稳定而忍“辱”负重;
二是理性开展市场竞争;
三是加大科学管理力度,人力资源是行业最大的成本和风险,在控制用工数量上下功夫,把员工用活用好;
四是条件合适的项目,不用“承包制”,使用“酬金制”。因为物管收费百分之八、九十属代收代付,而物管企业最大的税收是流转税—营业税,所以酬金制,即代理制,可以避免百分之五的流转税这一项;
五是学习税法,熟悉政策法规,合理地安排和控制财务费用的运用,拒绝和揭露哪些不合理的费用。只有这样,全国各地、全社会、全行业才能形成良好、低廉的税费环境。
随着党和国家民生政策力度的提升,中小企业减负、各种不合理收费逐步见光撤场,给企业添活力、给社会增就业、给经济发展带来了许多曙光。作为物业管理服务行业、作为物业管理从业经营者的我感同身受。在享受减负的阳光之余,细细地品味了物业管理服务的税费图谱,虽然不合理的收费项目有明显的减少,但留存继续征缴的税费仍然达五大类51种税费;且由于劳动合同、社会保险、用工福利的规范和标准调升,以及市场竞争的因素,继续征缴和必须投入的比例高达80%,从绝对数上看,是高了、重了,而不是低了、少了。
更多详情尽在http://www.zzwyxh.com   物业协会、枣庄物业协会随时欢迎您的咨询!

 

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