Job Recruitment Website - Property management company - How to confirm the annual billing income of property fees?

How to confirm the annual billing income of property fees?

1, accounting treatment

(1) Payment received:

Debit: bank deposit

Loans: contractual liabilities/accounts received in advance.

Taxes payable-VAT payable (output tax)

Note: "Contract liabilities" are used to implement accounting standards for enterprises, and "accounts received in advance" are used for others.

(2) Confirm the income by month:

Debit: contractual liabilities/accounts received in advance.

Loan: income from main business

2. Tax treatment

(1) Value-added tax: invoice is issued first, and tax liability will occur on the day of invoice;

(2) Revenue is recognized on the accrual basis, which is consistent with accounting treatment.

Fiscal and tax treatment of property fees received in advance by property companies

Property companies are general taxpayer enterprises. On April 1 day, 2020, the property management fee of the owner from April, 2020 to March, 2026 1 day was received, and a receipt was issued to the owner. How should the company deal with taxes?

1. VAT treatment

When issuing invoices, the obligation to pay value-added tax shall be confirmed at the time of issuing invoices. If only receipts are issued without invoices, the regulations in different places are not consistent at present.

Example: Dalian, Henan, etc.

The property management enterprise collects the annual property fee at one time, and pays the value-added tax in full for the invoice. If the buyer does not need an invoice, the enterprise can confirm the income by stages without issuing an invoice.

Monthly revenue:100000/1.06/12 = 7861.6 (yuan)

Value-added tax paid: 786 1.6×6% = 47 1.7 yuan.

2. Enterprise income tax treatment

Carry forward the income according to the time when the labor service occurs.

Confirmed income in 2020: 65,438+000,000/65,438+0.06× 9/65,438+02 = 70,754.7 yuan.

3. Accounting treatment

When collecting money:

Debit: bank deposit 100000.

Loan: Contract debt 100000.