How to fill in the water fee declaration of the property company?

How to fill in the water fee declaration of the property company?

According to the Announcement of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on the Value-added Tax of Tap Water for Property Management Services (People's Republic of China (PRC) State Taxation Administration of The People's Republic of China Announcement No.54, 20 16), "Taxpayers who provide property management services charge tap water fees from the clients with the tap water fees paid as the balance after sales deduction, and pay VAT at the rate of 3% according to the simple taxation method.

1. Fill in the information attached to the VAT tax return (III) (details of deduction items of service industry, real estate and intangible assets).

2 fill in the third, fourth, fifth and sixth columns, corresponding to the sixth line of the project with a collection rate of 3%.

3. Fill in the information attached to the VAT tax return (1) (sales details of this period).

4. Fill in columns 3, 4, 9, 10, 16, 12, 13 and 14 corresponding to "services, real estate and intangible assets with a levy rate of 3%" in the form.

5. Fill in the VAT tax return (applicable to general taxpayers).

6. Fill in the following lines in the column of "General Items" and "Number of Months":

(1) Line 5: "(2) Tax sales by simple method"; (Fill in according to column 9 "Sales excluding tax" in the attached information (I) of VAT tax return.

(2) Line 21"Taxable amount calculated by simple tax calculation method"; (Fill in the 14 tax column of the attached information (current sales details) of the VAT tax return).

(3) Line 24 "Total Taxable Amount"; All columns in the analysis and calculation table of the tax burden of camp reform must be filled in.

How to collect accounting entries for property water fee difference?

Taxpayers provide property management services with the tap water fee charged to the service recipient as the sales amount. After deducting the tap water fee paid by them, VAT is paid at the rate of 3% according to the simple taxation method.

1. Enterprises choose differential tax, but they can issue special invoices in full.

2. Enterprises choose differential taxation. Special invoices can be issued for the difference, and ordinary invoices can only be issued for the deduction.

Accounting treatment is as follows:

1, when collecting water fee:

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable

2. When paying the water fee:

Debit: main business cost

Borrow: Taxes payable-VAT payable

bank deposit

3. When paying VAT:

Borrow: Taxes payable-VAT payable

Loans: bank deposits