How to charge the property fee?

Entries of charging property fees by property companies:

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable

Confirm that tax reduction and exemption is non-operating income.

Borrow: Taxes payable-VAT payable

Loan: non-operating income

According to the Property Management Regulations, the contents of the property management fee are as follows:

Manage the salary, social insurance and welfare expenses of service personnel as required;

Daily operation and maintenance expenses of * * parts of the property and * * facilities and equipment;

Cleaning and sanitation expenses in the property management area;

Maintenance cost of greening in the property management area;

The maintenance cost of regional order in property management;

Office expenses;

Depreciation of fixed assets of property management enterprises;

* * * Property part, * * * facilities and equipment and public liability insurance fees;

Other expenses agreed by the owner.