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How to make accounting entries for property maintenance fund and deed tax?
1, developer's collection fee: maintenance fund: debit: cash loan: deed tax stamp duty on accounts received in advance: debit: cash loan: other accounts payable registration fee: debit: cash loan: accounts received in advance 2, belonging to sales discount 3, entry: debit: accounts receivable (deducted from 30 square meters) loan: main business income (deducted) carry-over cost: debit: debit. Note: In the calculation after income discount, considering the cost carry-over, my full carry-over level is limited.
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