When will the property value-added tax be paid in advance?

The property company collects the property fee in advance for one year at a time, and the value-added tax and enterprise income tax involved are paid as follows:

1, VAT

(1) If an invoice is issued at the time of collection, the date of invoice is the time when the VAT obligation occurs;

(2) If no invoice is issued at the time of collection, the money received before the taxable behavior of providing property services does not belong to the sales money received, and the occurrence of tax obligation cannot be confirmed according to the time of one-time collection. Value-added tax income should be confirmed after providing property services every month, and value-added tax should be declared and paid before 15 of the following month.

2. Enterprise income tax

An enterprise shall, in accordance with the accrual basis principle, confirm the income and carry-over cost according to the actual month of providing services, pay enterprise income tax in advance quarterly, and make final settlement at the end of the year.