Job Recruitment Website - Property management company - Accounting entries of property management fees received by real estate.
Accounting entries of property management fees received by real estate.
Property management fee received:
Borrow: Cash on hand (or bank deposit)
Loan: other business income-property management fee
Withdrawal and tax payment:
Borrow: Other business expenses-property management fees
Loan: taxes payable-business tax payable
Loan: taxes payable-urban maintenance and construction tax payable.
Loan: Taxes payable-education surcharge
Pay taxes and fees:
Borrow: taxes payable-business tax payable
Borrow: Taxes payable-urban maintenance and construction tax payable.
Borrow: Taxes payable-education surcharge
Loans: bank deposits
Supplement to the question:
How much is the tax rate?
The business tax rate is 5%
Urban maintenance and construction tax = business tax *7%
Education surcharge = business tax *3%.
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