Income and profit stipulated in the financial management of property management enterprises

Thirteenth operating income refers to the income obtained by enterprises engaged in business activities such as property management, including main business income and other business income.

Fourteenth main business income refers to the income obtained by enterprises in providing maintenance, management and services for property owners and users in property management activities, including property management income, property management income and property overhaul income.

Property management income refers to the public service fee income, public institution service fee income and special service income collected by enterprises from property owners and users. Property operating income refers to the income from the operation of houses, buildings and facilities provided by the owners' management committee or property owners and users, such as the rental income of houses, the operating income of parking lots, swimming pools, various stadiums and other facilities.

Property overhaul income refers to the income obtained by the enterprise from overhauling the * * * parts and facilities of the house entrusted by the owners' management committee or the property owners and users.

Article 15 An enterprise shall confirm the realization of its operating income when the labor service has been provided and the payment has been received or the receipt of the payment voucher has been obtained.

The income from property overhaul is recognized as the realization of operating income after it is approved by the owners' management committee or signed by the owners and users.

If an enterprise signs a payment contract or agreement with the owners' management committee or the property owner or user, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement.

Article 16 The total profit of an enterprise includes operating profit, net investment income, net non-operating income and expenditure and subsidy income.

Seventeenth subsidy income refers to the policy loss subsidies and other subsidies allocated by the state to enterprises.

Article 18 Operating profit includes main business profit and other business profit.

Main business profit refers to the net amount of main business income after deducting business tax and surcharges, and then deducting operating costs, management expenses and financial expenses. Business tax and surcharges include business tax, urban maintenance and construction tax and education surcharge.

Other business profit refers to the net amount of other business income minus other business expenses and taxes paid by other businesses.

Article 19 Other business income refers to the income obtained by an enterprise in other business activities other than its main business, including agency fee income, material sales income, waste recycling income, business premises income and intangible assets transfer income. Commercial housing business income refers to the income obtained by enterprises from engaging in business activities by using commercial housing provided by owners' management committees or property owners and users, such as operating gymnasiums, dance halls, beauty salons, shops and restaurants.

Twentieth other business expenses refer to the relevant costs and expenses incurred by enterprises engaged in other business activities.

Paid use fees paid by enterprises for commercial buildings are included in other business expenses.

The expenses incurred by enterprises in the decoration of commercial buildings are included in deferred assets and amortized to other operating expenses within the effective use period.