The latest property charging standard in Luoyang

The property fee collection standard is calculated according to the owner's property area, including the actual living area and the pool area. Property management fees are charged according to the standard of government-guided prices. The area on the real estate license multiplied by the unit price of the property management fee multiplied by 12 months is the property management fee for one year. Property management fees are divided into four grades. However, the property fees should be clearly marked and cannot be collected indiscriminately. The following data are for reference only: the first-class charging standard: 1.00 yuan/month. Square meters (including taxes and fees), and the secondary charging standard: 0.75 yuan/month. Square meters (including taxes), the third-level charging standard: 0.50 yuan/month. Square meters (including taxes and fees), four-level charging standard: 0.35 yuan.

Property service charges refer to the fees charged by property management enterprises to the owners for the maintenance, conservation and management of houses, supporting facilities and equipment and related sites, and for maintaining environmental sanitation and order in relevant areas. Property service charges should distinguish the nature and characteristics of different properties, and implement government-guided prices and market-regulated prices respectively. The specific pricing form shall be determined by the price departments of the people's governments of provinces, autonomous regions and municipalities directly under the Central Government in conjunction with the real estate administrative departments. Property management enterprises shall clearly mark the price in accordance with the provisions of the competent pricing department of the government, and publicize the service contents, service standards, charging items and charging standards in a prominent position within the property management area. Within the property management area, water supply, power supply, gas supply, heating, communication, cable TV and other units shall charge relevant fees to the end users. If the property management enterprise accepts the entrustment to collect the above fees, it may charge the entrusting unit a handling fee, and may not charge the owners any additional fees such as handling fees.

Property management fee collection process:

1. When the owner pays the property management fee, the toll collector must stamp the property management fee (receipt) and ask the cashier to fill out the "cash payment form" and send it to the bank. According to the "property management fee" (bookkeeping copy), fill in the "Collection List Summary" (in triplicate) regularly and submit it to the financial department for review, receipt and seal, and return the "Collection List Summary" (the first copy) to the toll collector for safekeeping.

2. After the finance department examines and signs, it sends the Collection List Summary (the second copy and the third copy) and the Property Management Fee (the bookkeeping copy) to the bookkeeper for examination, and the bookkeeper signs the Collection List Summary, and then returns the second copy to the finance department as the attachment of the cash payment slip. The "Collection List Summary" (the third copy) shall be kept by the bookkeeper. The bookkeeper shall register the "property management fee" (bookkeeping couplet) and bind the "property management fee (bookkeeping couplet) and" collection list summary table "into a book at the end of the month for safekeeping.

3, the bookkeeper at the end of each month to prepare the "property management fee collection monthly report" (in duplicate) submitted to the financial department. The main contents of the monthly report include: the cumulative number of unpaid last month; Amount payable this month (including: adjusting the amount payable this month); Actual turnover this month; Number of write-offs this month; Accumulated outstanding amount at the end of this month. After verification by the financial department, it is confirmed that the paid-in amount of property management fees reflected in this month's financial accounts and the paid-in amount of monthly statements are correct. After being signed by the financial department, one copy will be returned and kept by the bookkeeper for the record.

4, financial accounting according to the audited "property management fee collection report" for "receivable property management fees", "prepaid property management fees" and other subjects for accounting treatment.

5. Settle the property management fees receivable on a regular basis. For the bad debt losses that are determined to be irrecoverable for various reasons, according to the provisions of the Accounting Law, the bookkeeper shall make a list and conduct accounting treatment after the approval of the manager of the property company.

Legal basis:

measures for the management of property service charge

Article 7 Where government-guided prices are applied to property service charges, the competent price department of the people's government with pricing power shall, jointly with the competent real estate administrative department, formulate the corresponding benchmark price and its floating range according to factors such as the standard of property management service level, and publish it regularly. The specific charging standard is agreed by the owner and the property management enterprise in the property service contract according to the specified benchmark price and floating range. The property service charges that are regulated by the market shall be agreed by the owners and the property management enterprises in the property service contract.