A property company collects cable installation fee and gas opening fee on behalf of a real estate company. Do real estate companies need to pay business tax when they receive these payments?

According to the regulations: the money is remitted to the relevant supporting departments, and the business tax and surcharge should not be paid for the foreign exchange.

However, sales contracts and accounting accounts must be handled properly.

The standard real estate contract will generally indicate that the supporting facilities of the house include gas and cable, which means that the gas and cable fees have been included when the house payment is collected, and the business tax and surcharge have been paid for the house payment as a whole. If the fee is taxed separately, it is double taxation.

Therefore, after receiving the money from the property management company, you should not issue an invoice, but should issue an ordinary receipt, indicating that XXX fee has been received.

I wonder if it will help you.