1, identify the taxpayer. As a taxpayer, a property company needs to register with the tax authorities before paying taxes and obtain a tax registration certificate;

2. Determine the tax basis for tax payable. The tax basis of the taxable amount of the property company is the taxable amount of stamp duty, which refers to the taxable income of the property company multiplied by the corresponding tax rate;

3. Calculate the tax payable. Taxable income refers to the taxable income obtained by the property company in providing real estate services, including property management fees and rental service fees;

4. Pay stamp duty. The property company shall pay the stamp duty payable to the local tax authorities within the specified time, and declare and pay taxes to the tax authorities at the same time.

Taxpayers should pay stamp duty to the tax authorities under the following circumstances:

1, stock trading. Stock trading involves the payment of stamp duty, and the tax rate of stamp duty is different according to the amount of stock trading;

2. Contract signing. When signing or changing a contract, stamp duty shall be paid according to the contract amount;

3. Transfer of property. Transfer of houses, land and other property requires payment of stamp duty;

4. Trading of financial products such as securities, futures and foreign exchange. The transaction of financial products involves the payment of stamp duty, and the tax rate of stamp duty is different according to the difference of transaction amount and specific transaction mode;

5. Consumption tax. Some specific consumer behaviors need to pay stamp duty, such as buying lottery tickets and printed materials.

To sum up, the stamp tax rate and calculation basis corresponding to different transactions and consumption behaviors are different, and taxpayers need to declare and pay according to specific circumstances. In addition, taxpayers need to register before paying the stamp duty and have the corresponding tax registration certificate.

Legal basis:

Article 1 of the Provisional Regulations of People's Republic of China (PRC) Municipality on Stamp Duty

Units and individuals that sign the books listed in these Regulations and collect vouchers within the territory of People's Republic of China (PRC) are taxpayers of stamp duty (hereinafter referred to as taxpayers) and shall pay stamp duty in accordance with the provisions of these Regulations.