Property fees were not accrued in the fourth quarter of last year. Can it be included in the expenses at one time?

The property fee charged by the property company is the main business income of the property company and cannot enter the management fee. At the end of the month, tax will be withdrawn according to the income from the main business. Business tax = main business income * 5%.

Urban construction tax = business tax * 7%

Education surcharge = business tax * 4%

1. When collecting fees, directly confirm the income and pay taxes, and do not need to receive in advance.

2. Withholding expenses for one year or half a year. Form the ratio of income to cost.

3. After spending, offset the accrued expenses.

4. Accrued expenses shall be accounted for through other payables.