Who will pay for the start-up expenses of property management in the early stage?

The preliminary property management start-up fee shall be paid by the developer. The following expenses incurred by the enterprise shall not be included in the start-up expenses:

(1) Expenses borne by investors;

(2) expenditures incurred in obtaining various fixed assets and intangible assets;

(3) Exchange gains and losses, interest expenses, etc. This should be included in the asset value in the preparation stage.

The determination of the preparation period of extended information enterprises is greatly influenced by China's tax law. For example, the Detailed Rules for the Implementation of the Income Tax Law of Foreign-funded Enterprises stipulates that "the preparation period of a foreign-funded enterprise shall be from the date when the enterprise is approved for preparation to the date when it starts production and operation (including trial production)". The above-mentioned "approved preparation date" specifically refers to the date after the enterprise signed the investment agreement and the date when the contract was approved by the China Municipal Government.

The above-mentioned "date of starting production and operation (including trial production)" specifically refers to the end of the preparation period of the enterprise from the date when the equipment of the enterprise starts to operate, and the product is manufactured or the same first product is sold. Other enterprises can refer to this provision.

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