Job Recruitment Website - Property management - Do I still need to pay taxes after I have received the property fee for one year in advance and issued an invoice?

Do I still need to pay taxes after I have received the property fee for one year in advance and issued an invoice?

The property fee has been collected one year in advance, and the ticket has been issued, so it is necessary to pay taxes.

According to Article 25 of the Provisional Regulations of the People's Republic of China on Business Tax, if a taxpayer provides services in the construction or leasing industry in advance, its tax obligation will occur on the day when it receives the advance payment.

Therefore, the tax obligation to pay the property fee in advance for one year should occur on the day when the rent is collected at one time, and it should be declared and paid to the competent tax authorities in the following month.