On the handling of advertising fees in residential areas of property companies

This income must be recognized, because the collection in the property management company is only applicable to the advertising fees such as water, electricity and gas paid by the owners. The income you mentioned is not the collection, so the income must be recognized.

Of course, you can also do internal accounting, but if you post it, you must confirm the income, otherwise the tax bureau will ask you to pay a late fee.

When revenue is recognized, the accounting entries are: debit: bank deposit (or cash).

Loan: income from main business

Debit: main business income

Loan: profit this year

Pay business tax