Business tax treatment of property company receiving one-year property fee in advance

See if you can make out the invoice. If the invoice is issued on 1200 in the current month, it shall be declared on 1200 in the current month.

If it is a one-time payment according to the requirements of the contract, you only need to issue a receipt in advance, then issue a formal invoice of 100 yuan per month, and declare your income at 100 yuan per month. You can't invoice for twelve months and get several months' income. Then your future income will not match the invoice amount on the billing machine.