The annual property fee can be collected in one lump sum, and the income can be confirmed monthly?

Can the annual property fee be collected in one lump sum, and the income is confirmed monthly?

Question: The property management company charged the annual property fee in one lump sum at the beginning of the year, and has issued the invoice in full. Can you confirm it by month?

Become? For example, in June 2008, 5438+ 10, the annual property fee was 600,000 yuan. Can the enterprise confirm it monthly according to the matching principle?

Reply: Turnover tax management office: According to the provisions of document Caishui [2003] 16, when units and individuals provide taxable services,

For the price received in advance from the other party, the time when the business tax obligation occurs shall comply with the provisions of the financial accounting system, among which

The time when the advance payment is recognized as income shall prevail.

Enterprise income tax management office: the property fee charged by your company belongs to the income from providing labor services. Enterprises confirm the income from providing labor services.

The realization should meet the following three conditions at the same time: first, the income amount can be measured reasonably; Second, the related economic benefits can

Inflow into the enterprise; Third, the costs incurred in the transaction can be reasonably measured. Your company should determine its income according to the above three conditions.

Execution time, calculate and pay enterprise income tax.