What is the financial workflow of the property management company?

The property industry belongs to the service industry, and the business tax is paid at 5% of the operating income; Pay about 7% urban construction tax according to business tax; Pay about 4% urban construction tax according to business tax; As for corporate income tax, it depends on whether your company collects it through audit or verification. It is usually collected once a quarter.

The tax return shall be filed electronically in accordance with the requirements stipulated by the local taxation bureau. It's usually not difficult. It's simple.

Accounting:

1. In property management activities, all expenses incurred in providing maintenance, management and services for property owners and users shall be included in the costs and expenses according to state regulations.

2 enterprises engaged in property management activities in the direct expenditure, included in the operating costs. Operating costs include direct labor costs, direct material costs and indirect costs. Enterprises that implement first-level cost accounting may not set indirect expenses, and related expenses are directly included in management expenses.

3. Direct labor costs include wages, bonuses and employee welfare expenses of personnel directly engaged in property management activities.

4. Direct material costs include all kinds of materials, auxiliary materials, fuel power, spare parts, low-value consumables and packaging materials directly consumed by enterprises in property management activities.

5. Indirect expenses include salaries, bonuses and employee welfare expenses of the managers of the property management unit to which the enterprise belongs, depreciation and repair expenses of fixed assets, utilities, heating expenses, office expenses, travel expenses, post and telecommunications expenses, transportation expenses, rental expenses, property insurance fees, labor protection fees, security fees, greening maintenance fees, amortization of low-value consumables and other expenses.

7. The paid use fees paid by enterprises for using facilities and equipment shall be included in the operating costs.

8. The paid use fee for the management house paid by the enterprise shall be included in the operating costs or management expenses.

9. The expenses incurred by the enterprise in the renovation and transformation of the management room shall be included in the deferred assets and amortized into the operating costs or management expenses in installments within the effective use period.

10. At the end of the year, the enterprise can make provision for bad debts according to 0.3%-0.5% of the year-end balance of accounts receivable, which is included in the management expenses.

Bad debt losses incurred by enterprises, write off bad debt reserves. Recover the bad debts that have been written off and increase the bad debt reserve.

Bad debt losses incurred by enterprises without provision for bad debts shall be included in management expenses. Recover the bad debts that have been written off and offset the management expenses.

Specifically, you can look at the "Financial Management Regulations of Property Management Enterprises" of the Ministry of Finance.

Borrow: management expenses-employee welfare expenses

Loan: welfare funds payable

Borrow: management expenses-employee education funds

Loan: other payables-employee education fund

Trade union funds are generally accrued after the establishment of trade union organizations. At present, most private enterprises have not set up trade unions, so they don't mention it.