After the reform of the camp, should the unpaid property fees be subject to VAT?

According to the principle of accrual basis, the income and expenses belonging to the current period, regardless of whether the money is received, are regarded as the income and expenses of the current period; The income and expenses that do not belong to this period, even if the money has been received and paid in this period, are not regarded as the income and expenses of this period.

Therefore, property fees receivable should be recognized as income and declared to pay value-added tax.