How to deal with the refrigeration cost accounting of property companies?

1, self-operated air conditioning fee,

Debit: bank deposits, cash on hand,

Loan: income from main business and other businesses.

Taxes payable-VAT payable (output).

2. Collection:

Debit: bank deposits, cash on hand,

Credit: other payables.

Property companies do not provide heating and cooling services, but accept the entrustment of professional heating and cooling sales units and charge related fees.

According to Article 5 of the Notice of the Ministry of Finance of People's Republic of China (PRC) on Several Policies and Provisions on Value-added Tax and Business Tax in State Taxation Administration of The People's Republic of China ([1994] Caishuizi No.026), if the purchased goods meet the following conditions at the same time, value-added tax will not be levied, regardless of the accounting system: (1) The trustee does not receive funds in advance;

(2) The seller will issue the invoice to the entrusting party, and the entrusted party will forward the invoice to the entrusting party;

(3) The Consignee shall settle the payment with the Consignor according to the sales amount and the value-added tax actually collected by the Seller, and collect the handling fee. In other words, for those who meet the above conditions at the same time, it belongs to the act of collecting and remitting, and the fees charged by the property company are not taxed. However, for the handling fee paid by the entrusting party in the process of collecting fees from the property company, the value-added tax shall be paid in accordance with the "brokerage agency service".