Accounting treatment of water fee difference taxation in property companies

Excuse me, do you want to ask "what is the accounting treatment of the water fee difference of the property company?" The accounting treatment method of the water fee difference of the Company is as follows:

1. When the property management company receives the special ticket issued by the water supply company, it needs to make entries: debit: main business cost, tax payable, value-added tax payable (input tax), and credit: bank deposit.

2. When the property company collects the water fee from the owner, it needs to make entries: debit: bank deposit, loan: main business income, tax payable, value-added tax payable (output tax).

3. When the property company issues a special ticket to the owner, it needs to make entries: debit: bank deposit, loan: income from main business, taxes payable, and value-added tax payable (output tax).