Accounting treatment of property fees for buying and selling goods

The accounting process of purchasing and selling goods to send property fees is as follows:

1. If the enterprise incurred the property fee and obtained the corresponding invoice, the accounting entry is:

Debit: management fee-property management fee (included in related subjects according to the department where the fee belongs)

Taxes payable-VAT payable (input tax)

Loan: bank deposit (or accounts payable and other subjects)

2. If the enterprise is the property management party and obtains property fee income, the accounting entries are:

Debit: bank deposit (or accounts receivable and other subjects)

Loan: main business income (or other business income subjects)

Taxes payable-VAT payable (output tax)

1. Common handling methods in practice: no capital flow, concealing business; Operation mode: real estate enterprises and property management companies.

2. Reasonable financial and tax treatment of buying a house and sending property fees; Operation mode: whether the real estate enterprise and the property management company are actually the same controller.

3. Policy basis of individual income tax: According to Article 1 of Caishui [2011] No.50, enterprises sell goods.

4. Basis of VAT policy: as stipulated in Article 14 of Caishui [2065438+06] No.36 Annex/KLOC-0.