What subject should the property company enter when collecting the initial start-up fee? Is it taxed?

Article 9 of Document No.98 [2009] of the State Administration of Taxation stipulates that if the operating expenses are not clearly listed as long-term deferred expenses in the new tax law, the enterprise may deduct them in one lump sum in the year when it starts to operate, or deal with them in accordance with the provisions of the new tax law on the treatment of long-term deferred expenses, but once selected, it shall not be changed. The undistributed start-up expenses of an enterprise one year before the implementation of the new tax law can also be handled according to the above provisions.

Therefore, the accounting treatment of organization expenses has changed greatly compared with that before 2008. Enterprises can choose the following two methods for accounting treatment. First, the start-up expenses should be regarded as long-term deferred expenses, which should be amortized in installments for a period of not less than 3 years from the next month of the month when the expenses occur. For example, a joint-stock company started production and operation in July 201year, and the total start-up expenses incurred in June were 960,000 yuan, which was amortized by the company in five years. The monthly amortization amount in July was 960,000 yuan/5 years1February =1. The accounting entries are as follows: Debit: management expenses-amortization of organization expenses of 960,000 yuan; Loan: Long-term deferred expenses-start-up expenses of 960,000 yuan; The subsidiary ledger for tax adjustment of organization expenses is set as follows: pre-tax deduction of organization expenses; Account unit: RMB 10,000; Account filling description:1; Year: amortization date refers to the year when production and operation began; And so on. 2. Accounting amortization amount: refers to the total amount of organization expenses amortized in accounting. 3. Pre-tax deduction: refers to the amount allowed to be deducted before tax in this year according to the provisions of the tax law. 4. Tax adjustment: tax adjustment = accounting amortization-pre-tax deduction. The result is that positive numbers are increased income and negative numbers are decreased income. 5. Non-deducted amount: refers to the amount allowed to be deducted before tax in future years. The amount not deducted in the first year is filled in according to the tax adjustment of this year, and the amount not deducted in subsequent years = the amount not deducted in the previous period-the pre-tax deduction of this year. Second, when the expenses occur, they can be directly included in the management expenses. Debit: management fee-organization fee loan: bank deposit/cash. It should be noted that during the preparation (start-up) period, the borrowing costs that need to be included in the value of fixed assets and the material costs that need to be included in the construction in progress cannot be made in this entry.