Accounting entry of venue rental fee of property company

1. When the enterprise pays the site lease fee of the property management company and obtains the corresponding invoice, the accounting entry is:

Debit: management fee-rental fee (charged to the corresponding account according to the department where the fee belongs)

Taxes payable-VAT payable (input tax)

Loans: bank deposits

2. When the enterprise is a property management company, the accounting entries are:

Debit: bank deposit

Loan: main business income (or other business income subjects)

Taxes payable-VAT payable (output tax)

The site rental fee paid by the enterprise to the property company shall be accounted for by the subject of "management fee" or included in the corresponding subject according to the department to which the fee belongs. If the input tax is involved, it should also be accounted by the subject of "tax payable-value-added tax payable (input tax)"; If the enterprise is a property management company, it should be included in the subject of "main business income" or "other business income" according to the nature of the business.