How do property companies file accounts and file tax returns?

Property company tax declaration method:

Property companies are mainly service industries. Property management units, with all the income related to property management minus the water, electricity, gas and maintenance funds paid on behalf of the owners and the water, electricity, gas and house rent paid on behalf of the households, are subject to business tax;

For a performance by a unit or individual, the business tax shall be levied on the balance of its total fare income or booking income after deducting the fees paid to the unit, performance company or broker providing the performance venue;

Other units or individuals use their own telephones and office services to levy business tax on the balance of the total price and extra-price fees charged to users after deducting the management fees and telephone charges paid to the posts and telecommunications departments (excluding their own expenses).

Extended data:

The reporting period of various taxes.

1. Taxpayers who pay value-added tax and consumption tax shall declare within 15 days after the expiration of one month, pay taxes within one, three, five, ten and fifteen days, pay taxes in advance within five days from the expiration date, and declare and settle the tax payable last month within fifteen days from the first day of the following month.

2. Taxpayers who pay enterprise income tax shall file an advance income tax declaration with the local competent tax authorities within 15 days after the end of the month or quarter; Domestic-funded enterprises, foreign-invested enterprises and foreign enterprises shall submit income tax returns to the local competent tax authorities within 45 days after the end of the year.

3. For other taxes, if the tax law clearly stipulates the time limit for tax declaration, it shall be handled according to the time limit stipulated in the tax law.

4. If the tax law does not clearly stipulate the time limit for tax declaration, it shall be declared according to the time limit determined by the competent tax authorities according to the specific circumstances.

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