Accounting treatment of small property

Now the country is trying to use a unified accounting system and accounting subjects in all industries, so the accounting subjects of property management companies are basically the same as those of other enterprises, and there is not much difference; In terms of tax returns, except for the different tax rates, everything else is similar.

The property industry belongs to the service industry, and the business tax is paid at 5% of the operating income; 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.

You prepare some account books and some commonly used forms and documents, such as:

Fixed assets general ledger subsidiary ledger, cash bank deposit, etc.