Hello, I would like to ask the trustee to collect property management fees, and the trustee to issue invoices and pay taxes. How do trustees and clients make accounting entries?

Pure agency fee, without deducting any commission from customers?

Then the trustee will do:

Debit: bank deposit XXX

Credit: other payables XXX

Debit: business tax and additional XXX

Loan: taxes payable-business tax payable XXX

Of course, if the entrusting party will pay the tax for you, you can offset the tax payable.

Borrow: taxes payable-business tax payable

Credit: other receivables

If the entrusting party is a property management company,

Debit: accounts receivable

Loan: income from main business

Debit: main business cost

Loans: wages payable to employees, etc.

Debit: business tax and additional XXX

Loan: taxes payable-business tax payable XXX

It can be seen that this is actually double taxation. The tax bureau doesn't care what you entrust. When the client asks the trustee for money, he also needs to issue an invoice, and the trustee has already issued an invoice to the owner. It is equivalent to issuing two invoices. It is a loss in practical work.