What subject should the garbage collection fee belong to?

Garbage cleaning fees can be recorded in the "management fees-sewage charges" subjects;

The garbage cleaning fee can be recorded as "management fee-other".

Second, if it is a project.

The garbage cleaning fee can be recorded in "development cost-basic setting fee";

The garbage cleaning fee is recorded in "development cost-prophase project cost".

Extended data solid waste sewage charge is an economic environmental management tool. The purpose of collecting solid waste sewage charges by the state is to urge polluters to actively control the discharge of their industrial solid waste and hazardous waste, meet the national waste control standards, and internalize the external effects of their discharge of pollutants. In addition, the collection of solid waste sewage charges can raise funds for pollution control, and the distribution and use of solid waste sewage charges are directly related to other economic policies of the country or region. To give full play to the role of the solid waste sewage charge system, we should not only bring it into the national financial budget, but also strengthen the standardized management of the use of sewage charges.

According to the "Regulations", the use of solid waste sewage charges in China follows the principle of "earmarking". As a special environmental protection fund, solid waste sewage charges should be fully included in the financial budget management, earmarked for the prevention and control of environmental pollution, and no unit or individual may intercept, occupy or use it for other purposes. In addition, according to the provisions of Article 13 of the Administrative Measures for the Collection and Use of Sewage Charge Funds, special funds for environmental protection shall not be used for urban greening, environmental sanitation and pollution control projects of newly-built enterprises, as well as other projects unrelated to pollution prevention and control, otherwise the legal responsibilities of relevant personnel will be investigated according to the provisions of Article 25 of the Regulations.

References:

Baidu encyclopedia-garbage disposal fee