Newly established property management company

1. In terms of accounting theory, the property fees collected each year for the next year (the same quarter) should be included in the advance accounts, and then the income should be confirmed every month, and the advance accounts should be debited and credited to the main business income. Also, because the tax is managed by ticket, Article 45 of the Pilot Implementation Measures for Changing the Business Tax to VAT stipulates that the time of VAT tax payment obligation and withholding obligation is the day when the taxpayer has taxable behavior and received the sales money or obtained the evidence for claiming the sales money; If the invoice is issued first, it is the day of invoice issuance.

Therefore, you can handle it in two ways:

A, compulsory tax payment is consistent with accounting, that is, a receipt is issued when collecting money, and then an invoice is issued every month and the owner is notified to collect it.

B. Compulsive accounting and taxation are consistent, that is, invoice collection, tax payment in advance, and income confirmation in advance.

2. There is no need to set a subsidiary ledger under the main business income, and a subsidiary ledger accounting is set under the main business cost according to the management needs for analysis.

Business personnel who directly serve the community management (such as water and electricity maintenance personnel, etc.). ) is included in the main business cost, and the administrative logistics financial personnel who manage the property company are included in the management cost.

3. Because the tax is controlled by the ticket, the business income should and must be invoiced. If you don't invoice, the tax authorities can't verify whether there is off-balance-sheet business, and it will be suspected of tax evasion.

4. If cleaning is outsourced to a third-party company, the third-party company will invoice the expenses, debit the main business cost according to the benefit period and credit the accounts payable. When actually paying, debit the accounts payable and credit the bank deposit.

5. Parking fees and external parking fees charged by the company shall be accounted as other business income. Chargers, site maintenance and other related expenses are included in other business costs.