Job Recruitment Website - Property management company - Can the property company tax the difference?

Can the property company tax the difference?

According to the survey in Bian Xiao, property management companies can levy differential tax.

Article 4 of the Provisional Regulations of the People's Republic of China on Business Tax stipulates that taxpayers who provide taxable services, transfer intangible assets or sell real estate shall calculate the taxable amount according to the turnover and the prescribed tax rate. The calculation formula of tax payable is: tax payable = turnover × tax rate turnover is calculated in RMB. Taxpayers who settle their turnover in currencies other than RMB shall convert it into RMB. Article 5 stipulates that the taxpayer's turnover refers to the total price and cash expenditure received by the taxpayer for providing taxable services, transferring intangible assets or selling real estate. However, the following circumstances are excluded: if the taxpayer subcontracts the contracted transportation business to other units or individuals, the turnover shall be the balance of the total price and cash expenditure obtained by the taxpayer after deducting the transportation expenses paid to other units or individuals; For taxpayers engaged in tourism business, the turnover shall be the balance after deducting the accommodation, meals, transportation fees, scenic spots tickets and other tour expenses paid for tourists from all the prices and extra-price expenses obtained by them; If a taxpayer subcontracts a construction project to other units, the turnover shall be the balance of the total price and other expenses obtained after deducting the subcontracting money paid to other units; In the business of buying and selling foreign exchange, securities, futures and other financial commodities, the turnover shall be the balance of the selling price minus the buying price; Other circumstances stipulated by the competent departments of finance and taxation of the State Council. The Notice of the Ministry of Finance of People's Republic of China (PRC), State Taxation Administration of The People's Republic of China on Some Policy Issues of Business Tax stipulates that the turnover of units engaged in property management is the balance of all income related to property management minus the price of water, electricity, gas and house rent paid on behalf of the owners. Therefore, units engaged in property management deduct all income related to property management from the price paid on behalf of the owners.

How to deal with the accounting entries of property management fees?

1. Prepaid property fee:

Borrow: advance payment-property management fee

Credit: cash on hand/bank deposit.

Prepaid account-property fee

2. When making payment:

Borrow: management fee-property management fee