Job Recruitment Website - Property management - What does the accounting policy mainly include?
What does the accounting policy mainly include?
According to the principle of accrual basis in accounting, it cannot be regarded as the profit and loss of the current year. But the quantity is not large, so there is no problem in doing so. However, if it is a check-out tax, it is necessary to adjust the income tax.
Legal basis:
Article 7 Management fee is one of the costs of property services (Trial) (NDRC Price No.2285). According to the formulation of relevant laws and regulations, the property management fee includes the following expenses:
(1) Salaries of management and service personnel and welfare funds withdrawn according to regulations, including: basic salary, welfare funds withdrawn according to regulations, overtime and clothing expenses, excluding bonuses of management and service personnel.
(2) Daily operation, repair and maintenance expenses of public facilities and equipment, including various civil engineering repair expenses of public buildings, daily operation, repair and maintenance expenses of water supply and drainage, maintenance expenses of fire fighting system equipment and public lighting expenses.
(3) Greening management fee. Including greening tools, labor insurance supplies, greening water charges, pesticides and fertilizers, weed cleaning fees and landscape renovation fees.
(4) cleaning and sanitation fees. Including: cleaning tools, labor insurance supplies, sanitation and anti-virus fees, septic tank cleaning fees, garbage freight and other cleaning and sanitation expenses.
(5) security costs. Including: security equipment and equipment costs, personal insurance premiums for security personnel, security houses and housing rents for security personnel.
(6) office expenses. Including: transportation expenses, communication expenses, office supplies for low-value consumables, books and newspapers, advertising and community culture expenses, office space rent and other miscellaneous expenses.
(seven) the depreciation rate of fixed assets of property management enterprises. Fixed assets include: means of transport, communication equipment, office equipment, engineering maintenance equipment and other equipment. The average depreciation period of fixed assets is generally 5 years.
(8) profit. The profit rate is determined by the local price departments according to the actual situation in the region, and the average profit rate of ordinary residential quarters is not higher than the social average profit rate as the upper limit.
(9) statutory taxes and fees. Statutory taxes and fees refer to the taxes and fees that property management enterprises should pay in the course of business activities according to the current tax laws. Property management enterprises enjoy the preferential policies of the state for the tertiary industry, and the taxes payable are mainly two taxes and one fee: business tax, urban maintenance and construction tax and education surcharge.
Article 937 of the General Principles of Civil Law defines a property service contract as a contract in which a property service provider provides property services such as the maintenance of buildings and ancillary facilities, the management and maintenance of environmental sanitation and related order to the owners in the property service area, and the owners pay property fees.
Property service providers include property service enterprises and other managers.
- Previous article:How many years is the property right of the beautiful Guo Xin Riverside in Qingdao?
- Next article:What is the major of Bengbu Grain School?
- Related articles
- 2022 Annual Work Summary Report (6 selected articles)
- Liuyuanxiang real estate
- Which bus should I take from Hohhot Renhe Community to Jinpeng Restaurant, Century 4 Road, Jinqiao Development Zone?
- Summary of property fire-fighting backward flow plan
- How about Dalian Longpan Jin Quan Phase 5?
- In which section is Weiyuan Zijin Tiancheng Property located?
- The building area is less than 2 square meters, and the owner angrily smashed the neighbor wall. Why did he ruin his neighbor without looking for a developer?
- What's the telephone number of Luoyang Dongyuecheng Sales Department?
- Note that not vaccinating will affect travel-related notifications.
- Is it legal to build roads and raise funds in rural areas?