How to calculate the property management fee, modern service and life service?

How to calculate the property management fee, modern service and life service?

The service fee of modern service needs to be included in different subjects according to different situations. If the enterprise itself provides modern services, the income from collecting modern service fees shall be included in the main business income; When an enterprise accepts services provided by other enterprises, it shall be included in the period expenses according to the nature of the services, such as management fees/sales fees-service fees, or main business costs-service fees.

Accounting treatment of property fees charged by property companies

Debit: accounts receivable

Loan: income from main business

Taxes payable-VAT payable

Confirmation of tax reduction and exemption as non-operating income:

Borrow: Taxes payable-VAT payable

Loan: non-operating income

Do property companies have to issue invoices to collect property fees?

According to the provisions of Article 19 of the Measures for the Administration of Invoices in People's Republic of China (PRC), when units and individuals sell goods, provide services and engage in other business activities and collect money from outside, the payee shall issue invoices to the payer; Under special circumstances, the payer will issue an invoice to the payee.

In addition, according to the provisions of Article 20 of the Measures for the Administration of Invoices in People's Republic of China (PRC), all units and individuals engaged in production and business activities shall ask the payee for invoices when purchasing goods, receiving services and paying other business expenses. When obtaining the invoice, it is not allowed to change the name and amount.

Summary: To sum up, the invoice is the legal basis, and it can only be recorded if it is obtained. When the property management company collects the property management fee, it shall issue an invoice to the owner, and when the owner pays the property management fee, it shall ask the property management company for an invoice.

According to the Property Management Regulations, the property management fee includes the daily operation and maintenance fee of the parts and facilities used by the property. Manage the salary, social insurance and welfare expenses of service personnel as required; 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; * * * Property part, * * * facilities and equipment and public liability insurance fees; Depreciation of fixed assets of property management enterprises and other expenses agreed by the owners.