“营改增”后居住区物业服务费测算探析

The Calculation and Analysis of Property Service Fee in Residential Area after the Change of Business Tax to Value-added Tax

居住区物业服务费的确定是一个较为复杂的过程,其中物业费的测算是关键环节。因此,如何准确把握居住区物业服务费用的构成项目并测算各分项费用,特别是物业管理行业"营改增"改革后因税收政策变化对企业成本项目的影响,最后形成单位面积物业费,其是一个完整的计算和判断过程。本文根据物业企业实际调查数据,结合居住物业的特点探析物业费的测算过程并确定相应的物业费用,从而找出居住区物业服务费测算的科学方法。

the determination of residential property service fee is a complicated process, among which the calculation of property fee is the key link. Therefore, it is a complete process of calculation and judgment to determine how to accurately grasp the composition of residential property service expenses, and to calculate the itemized expenses, especially the impact of tax policy changes on enterprise cost projects after the "replacing business tax with value-added tax" reform in the property management industry. Based on the actual survey data of real estate enterprises and the characteristics of residential properties, we analyze the calculation process of property fees and determine the corresponding property fees, so as to find out the scientific method of property service fee measurement in residential areas.