How to determine the income by collecting the annual property management fee in the middle of the year?

If the property management company receives the owner's property fee in advance, it shall confirm the sales income by stages according to the time when the taxable behavior occurs. If the invoice is issued first, the sales revenue will be confirmed on the day of invoice issuance.

The property fees received in advance by the property management company belong to the money received before the taxable behavior, not the sales money received, so it is impossible to confirm the occurrence of tax obligation according to this time. In the middle of the year, the annual property management fee is charged to offset the accounts receivable in June 5438+0-March, and the main business income is confirmed in the current period-the property fee income in April, and the remaining property fees in May-65438+February are included in the advance accounts, and the income is confirmed monthly or quarterly in subsequent months.

Extended data

1. The money received cannot simply be recognized as the time when the obligation to pay VAT for taxable services occurred, but should be based on the provision of taxable services.

2. Sales revenue refers to the money received by taxpayers after providing taxable services, including the money received during or after providing taxable services.

3. Except for providing tangible movable property leasing services, the money received before providing taxable services cannot be confirmed on the day of receipt. For the money received before providing taxable services, in accordance with the provisions of the financial accounting system, the time when the VAT liability occurs is the time when the income is recognized in advance.

Baidu Encyclopedia-Revenue Confirmation