How to confirm the income when calculating the income tax when the property management company receives the property management fee from the owner in advance?

The property fees received in advance need to be confirmed by stages according to the service life of the property, and income tax should be declared.

Explain the reason:

? The property fees collected can neither be recognized as income at the time of collection, because the corresponding services can only be enjoyed after paying the property fees; We should not be too cautious. When collecting the next property fee, we will recognize the property fee received in the previous period as income. According to the requirements of accounting standards and the feasibility of practice, every property fee received in advance by a property company needs to be registered completely, and the registered information mainly includes:

Basic information of the owner, including room number, owner's name, ID card information, contact telephone number, etc.

What are the contents of the prepaid property fee and service fee, and the start and end date of the service.

A calculation table for the collection registration according to the service period and the monthly confirmation of income;