Does the property fee need to be shared monthly?

Accounting, also known as accounting practice, refers to the process of accounting treatment, generally from the beginning of filling in vouchers to the end of preparing statements. Then, let's see if _ property fees need to be shared monthly.

Does the property fee need to be shared monthly?

The specific operation of the park property fee paid by enterprises needs to be determined according to the actual situation. If the one-time payment of an enterprise exceeds the amount payable in the current period, it will be included in the prepayment account at the time of payment, and will be shared monthly in subsequent months to meet the requirements of accrual basis.

1, the property fees paid in the current year can be paid directly, because the new standard cancels the accounting subject of "prepaid expenses", and the expenses within 1 year can be directly included in the current profit and loss.

The accounting entries are as follows:

Borrow: management fee

Loan: bank deposit (cash)

2. Accounting treatment of prepaid expenses stipulated in the original system under the new standards:

Prepaid insurance premium, prepaid operating lease rent, prepaid newspaper fee, etc.

The treatment of prepaid insurance premium, prepaid operating lease rent and prepaid newspaper fee belongs to the management expenses incurred by the administrative department of the enterprise for organizing and managing the production and business activities of the enterprise, and should be included in the relevant cost or profit and loss account respectively according to the prepaid amount; The production workshop (department) belonging to the enterprise is included in the manufacturing expenses for producing products or providing services; The expenses incurred in the process of selling goods and providing services are included in the sales expenses. When prepaying the above money, debit the subjects such as "management expenses", "manufacturing expenses" and "sales expenses" and credit the subjects such as "bank deposits".

How to invoice the property fee one year in advance?

Annex 1 Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China, on Promoting the Pilot Project of Changing Business Tax to VAT in an All-round Way (Caishui [2016] No.36): Implementation Measures for the Pilot Project of Changing Business Tax to VAT Article 45 The occurrence time of VAT tax obligation and withholding obligation is:

(1) The day when the taxpayer conducts taxable activities and receives the sales payment or obtains the voucher for claiming the sales payment; If the invoice is issued first, it is the day of invoice issuance.

Sales money received refers to the money received by taxpayers during or after the sale of labor services, intangible assets and real estate.

Article 15 of the Regulations for the Implementation of the Enterprise Income Tax Law stipulates that the income from providing labor services mentioned in Item (2) of Article 6 of the Enterprise Income Tax Law refers to enterprises engaged in construction and installation, repair and repair, transportation, warehousing and leasing, finance and insurance, post and telecommunications, consulting and brokerage, culture and sports, scientific research, technical services, education and training, catering and accommodation, agency, medical care, community service, tourism, entertainment and other industries.

The Notice of State Taxation Administration of The People's Republic of China on Several Issues Concerning the Confirmation of Enterprise Income Tax (Guo [2008] No.875) stipulates that the service fees charged for providing repeated services to customers for a long time shall be confirmed when relevant service activities occur.

Accounting Standards for EnterprisesNo. 13. 14- Revenue stipulates that an enterprise shall, on the balance sheet date, confirm the income from providing labor services in the current period according to the total income from providing labor services multiplied by the completion progress minus the accumulated income from providing labor services in the previous accounting period; At the same time, the labor cost of this period is carried forward according to the estimated total cost of providing labor services multiplied by the completion schedule and deducted from the labor cost accumulated in the previous accounting period.

According to the above provisions, if the property fee is received in advance for one year and the invoice is issued first, the invoice date is the time when the obligation to pay value-added tax occurs; If no invoice is issued, the money received before the taxable behavior of providing property services does not belong to the sales money received, so it is impossible to confirm the occurrence of tax obligation according to this time, and the value-added tax income should be confirmed after providing property services every month. There is no difference between enterprise income tax and monthly income carry-over cost in accounting.