How to write the accounting entry for paying the property management fee?

In the course of the company's operation, when the property management fee occurs, a management fee account can be set up for accounting. How to make accounting entries for paid property management fees?

Input processing of paying property management fee

The accounting entries for paying property management fees are:

Borrow: management fee-property management fee

Loans: bank deposits

Content of property management fee

According to the Property Management Regulations, the contents of the property management fee are as follows:

1, salary of management service personnel, social insurance and welfare expenses drawn according to regulations, etc. ;

2, the daily operation and maintenance costs of * * * parts of the property and * * * facilities and equipment;

3, property management area cleaning costs;

4, the property management area greening maintenance costs;

5, property management regional order maintenance costs;

6. Office expenses;

7. Depreciation of fixed assets of property management enterprises;

8. Part of the property, facilities, equipment and public liability insurance fees;

9. Other expenses agreed by the owner.

Accounting entries of property companies charging property fees

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable

If the tax reduction and exemption is confirmed as non-operating income:

Borrow: Taxes payable-VAT payable

Loan: non-operating income