How to pay business tax by charging a one-year property fee and issuing an invoice?

The confirmation of the occurrence time of business tax obligation is directly related to the billing time.

Time of occurrence of business tax obligation

① General provisions: the day when the taxpayer receives the operating income or obtains the evidence for claiming the operating income.

(2) If the land use right is transferred or the real estate is sold, and the construction industry or leasing industry provides services in the form of prepayment (including prepayment), the tax obligation occurs on the day when the prepayment (including prepayment) is received.

Therefore, if the property fee is received in advance for one year and the invoice is issued on the spot, the tax obligation will occur in the current month.