物业公司收入交什么税？

中文：

物业公司是负责管理和维护物业设施的专业机构，其收入来源主要包括物业服务费、停车费、维修费等。那么，物业公司收入需要交哪些税呢？

首先，物业公司收入需要缴纳企业所得税。企业所得税是指企业按照法律规定，对其所得收入缴纳的一种税。物业公司作为一个企业法人，其经营所得收入需要按照税法规定缴纳企业所得税。

其次，物业公司还需要缴纳营业税。营业税是对企业在境内提供应税劳务、转让无形资产或者销售不动产所取得的收入征收的税种。物业公司的服务收入属于应税劳务范畴，因此需要缴纳营业税。

此外，物业公司还可能涉及到其他税种，如个人所得税、城市维护建设税、教育费附加等。具体需要缴纳哪些税种，还需要根据物业公司的具体情况和税法规定来确定。

总之，物业公司收入需要缴纳的税种比较多，物业公司应当认真了解税法规定，确保按时足额缴纳税款，避免因税收问题引发的法律风险。

英文：

Property management companies are professional organizations responsible for managing and maintaining property facilities. Their income mainly comes from property service fees, parking fees, maintenance fees, etc. Then, what taxes do property management companies need to pay on their income?

Firstly, property management companies need to pay enterprise income tax. Enterprise income tax refers to a tax paid by enterprises in accordance with legal provisions on their taxable income. As a corporate legal entity, property management companies need to pay enterprise income tax on their taxable income in accordance with tax law provisions.

Secondly, property management companies also need to pay business tax. Business tax is a tax levied on income obtained by enterprises from providing taxable services, transferring intangible assets, or selling real estate within the territory of China. The service income of property management companies falls under the category of taxable services and is therefore subject to business tax.

In addition, property management companies may also be involved in other taxes such as individual income tax, urban maintenance and construction tax, and education surcharge. The specific taxes that need to be paid depend on the specific situation of the property management company and tax law provisions.

Overall, there are various taxes that property management companies need to pay on their income. Property management companies should carefully understand tax law provisions, ensure timely and full payment of taxes, and avoid legal risks arising from tax issues.