How to pay taxes when the property collects utilities?

According to the simple taxation method, VAT is calculated and paid at the rate of 3%. According to the announcement of State Taxation Administration of The People's Republic of China on tap water value-added tax charged in property management services,

The relevant issues concerning the value-added tax on tap water charges collected in property management services are hereby announced as follows:

Taxpayers who provide property management services collect tap water fees from clients, and the balance after deducting the tap water fees paid by them is regarded as sales. According to the simple tax calculation method, VAT is paid at the rate of 3%.

This announcement shall come into force as of the date of promulgation. Matters occurring and handled after May 20 16 1 day will not be adjusted; Untreated, according to the provisions of this announcement.

Case: 2065438+June 2007, a property management company collected the total price tax of103,000 yuan from the ordinary invoice issued by the water supply company, and charged the property management fee of 50,000 yuan, water fee of103,000 yuan and electricity fee of 206,000 yuan from the owner.

Accounting treatment of property companies:

(1) When receiving the invoice issued by the water supply company and paying the utilities:

Debit: main business cost 10.3

Loan: bank deposit/cash on hand/accounts payable 10.3

(2) Collect property management fees, utilities from the owners and issue invoices;

Debit: Bank deposit 35.90

Loan: income from main business is 34.85.

Taxes payable-VAT payable 0.75

Main business cost 0.3

Calculate the VAT payable: (5+20.6+10.3-10.3)/(1+3%) * 3% = 0.75 million yuan.

Extended data

When handling tax returns, taxpayers shall truthfully fill in the tax return form and submit the following relevant documents and materials according to different situations:

1, financial accounting statements and their explanatory materials;

2. Contracts, agreements and vouchers related to tax payment;

3, electronic tax data of tax control device;

4, business activities of the tax management certificate and remote tax payment certificate;

5. Relevant certification documents issued by domestic or overseas notarization institutions;

6. Taxpayers' and withholding agents' tax returns or tax withholding and collecting reports mainly include: taxes, tax items, taxable items or items to be withheld and remitted, tax basis, deduction items and standards, applicable tax rate or unit tax, items and taxes to be refunded, tax items and taxes to be reduced or exempted, taxes to be withheld and remitted, tax period, deferred tax payment and unpaid tax.

7. When the withholding agent handles the tax withholding and collection report form, it shall truthfully fill in the tax withholding and collection report form, and submit the legal documents of tax withholding and collection and other relevant documents and materials stipulated by the tax authorities;

8. Other relevant documents and materials required by the tax authorities.

Baidu encyclopedia-tax declaration