Our residential property charges a one-time property fee for the whole year. How do I declare and pay business tax?

Since June 5438+1 October1day, 2009, the Provisional Regulations on Business Tax and its detailed rules for implementation stipulate that the taxpayer's tax obligation to provide taxable services occurs on the day when the taxpayer provides taxable services and obtains business income. The received business income mentioned here refers to the money collected by taxpayers during or after the occurrence of taxable acts. In other words, the property management company should declare and pay the above-mentioned one-time business tax in full in the month of providing taxable services, instead of reporting and paying taxes on an accrual basis on a monthly basis.