What if the decoration deposit is not refunded?

If you really can't return it and don't want this decoration deposit, I suggest you ask the property management company for a "liquidated damages" receipt first, and report it to the local tax inspection bureau in Guiyang, asking the tax department to collect the enterprise income tax of Cheng Hongli Huaguoyuan Property Management Company.

The reason of the property management company is that according to renovation contract, you have breached the contract and converted the original deposit into "liquidated damages". According to Article 22 of the Detailed Rules for the Implementation of the Enterprise Income Tax Law of People's Republic of China (PRC), other income mentioned in Item 9 of Article 6 of the Enterprise Income Tax Law of People's Republic of China (PRC) includes liquidated damages.

For the party who collects the liquidated damages, other income referred to in the tax law shall be incorporated into the taxable income of the current period, and enterprise income tax (25%) shall be levied.

Extended data:

Notice on printing and distributing the detailed rules for the implementation of Suzhou property service charge management?

Thirty-sixth property services companies should comply with the provisions of the property service deposit, deposit, deposit and other forms of disguised charges are strictly prohibited.

The realty service enterprise shall not collect decoration deposit or security deposit from the owners and property users. If the realty service enterprise needs to charge for providing additional services other than basic services for the decoration activities of the owners and property users, it can report to the city, county-level city price department and the property management administrative department according to the actual cost, and implement it after the charging standard is approved.

Property management regulations?

Article 52

If the owner needs to decorate the house, he shall inform the property service enterprise in advance. The realty service enterprise shall inform the owners of the prohibited acts and matters needing attention in the house decoration.

References:

Baidu encyclopedia-decoration deposit