How to confirm property fee income?

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.

How to invoice the details of water charges charged by property companies?

How much does it cost to register a property company as an agent? The process of registering a property company on behalf of others

What are the requirements for an individual to register a property company? The process of registering a property company by an individual