Job Recruitment Website - Property management - How to confirm the income of property management fees received in advance by property companies?
How to confirm the income of property management fees received in advance by property companies?
1. The annual property fee charged by the property management company, when collected:
Borrow: cash
Credit: accounts received in advance
2. Then, confirm the income every month according to the month in which the expenses belong:
Debit: accounts received in advance
Loan: operating income (or main business income)
The tax bureau generally pays taxes by issuing invoices to confirm income.
Therefore, property companies generally only issue receipts, or wait until the end of the year to make one-time statistics.
Extended data:
When to pay the property management fee:
After the developer issues the notice of repossession, the owner should repossess the building on time. Because in the commercial housing sales contract, the two sides agreed on the time of repossession, and if it is not repossession on time, it is a breach of contract. Moreover, even if the owner fails to repossess the building on time, the costs and risks arising from the house will be borne by the owner himself.
However, it must be noted that the property management fee should be charged according to the date when the owner receives the notice of repossession, and should not be calculated from the date of delivery of the property according to the agreement in the purchase contract. If the developer fails to notify the owner in writing after the delivery date, and the owner delays the repossession, there is no need to pay the property management fee.
Even if the salesperson verbally informs the owner to repossess the building, it does not conform to the process and cannot be counted as the developer has notified the owner to repossess the building. When the building is repossessed, if the owner finds that the building has quality problems and needs to be rectified, the property management fee that needs to be paid in the rectification process shall be borne by the developer, and the owner does not need to pay the property management fee. Because this is caused by developers, developers should bear corresponding responsibilities.
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