Accounting of taxes and fees payable by property management enterprises

The operating income and profits obtained by property management enterprises in a certain period of time should be turned over to the state according to regulations, and these taxes should be accrued and included in relevant subjects according to the accrual basis principle. These payable taxes temporarily remain in the enterprise before payment, forming liabilities.

(1) business tax

Business tax is a tax levied on units and individuals that provide services, transfer intangible assets or sell real estate. Business tax is calculated according to the turnover and the prescribed tax rate. The business tax adopts the proportional tax rate, and the business tax rate of property management enterprises is 3%. Its formula is:

Taxable amount = turnover × tax rate

The turnover here refers to the total price and extra-price fees charged by the property management enterprise to the other party for providing taxable services, transferring intangible assets or selling real estate. Out-of-price charges include fees, funds, collection fees, collection funds, prepaid funds and other out-of-price charges of various nature.

1. Account Settings

Property management companies should pay business tax according to regulations, and set up a detailed account of "business tax payable" under the subject of "tax payable", and the debit amount reflects the business tax paid by the company; Its credit amount reflects the business tax payable; Debit balance at the end of the period, reflecting the overpaid business tax; The final credit balance reflects the unpaid business tax.

2. Accounting treatment of business tax

The income obtained by property management enterprises from other businesses other than construction and production shall be accounted for by the subjects of "main business taxes and surcharges" and "taxes payable-business tax payable" as required.

Taxpayers engaged in construction, repair and decoration projects, regardless of how they settle accounts with each other, shall include the prices of raw materials, materials and power used in the projects.

[Example 1] At the end of June, 20021,Anxin Property Management Company obtained an operating income of 2.5 million yuan in this period, and the business tax for this period was calculated and paid, and the business tax rate was 3%. Accounting treatment is as follows:

Taxable amount = project settlement amount × 3% = 2.5 million× 3% = 75,000 yuan.

(1) When calculating the tax payable

Borrow: main business tax and additional 75,000 yuan.

Loan: taxes payable-business tax payable 75,000 yuan.

(2) When actual payment is made

Borrow: taxes payable-business tax payable is 75,000 yuan.

Loan: Bank deposit is 75,000 yuan.

(2) VAT

Value-added tax is a tax on the value-added part of goods or taxable services. According to the Provisional Regulations on Value-added Tax, the value-added tax (i.e. input tax) paid by enterprises for purchasing goods or receiving taxable services can be deducted from the value-added tax (i.e. output tax) charged according to regulations for selling goods or providing services. According to the regulations, enterprises must prepare special invoices for value-added tax, tax payment vouchers, purchase vouchers for duty-free agricultural products, purchase vouchers for waste materials or settlement documents for transportation expenses paid by purchased materials in order to offset their input tax.

1. Account Settings

The value-added tax payable by enterprises shall be accounted for in the detailed account of "VAT payable" under the subject of "Taxes payable". The debit amount reflects the input tax paid by the enterprise for purchasing goods or accepting taxable services, the actual value-added tax paid, etc. The amount incurred by the credit reflects the value-added tax payable for selling goods or providing taxable services, tax refund for export goods, value-added tax paid or apportioned, etc. ; The debit balance at the end of the period reflects the value-added tax that the enterprise has not deducted. Taxes payable-VAT payable includes input tax, paid tax, output tax, export tax rebate, input tax transfer-out, transfer-out unpaid VAT, transfer-out overpaid VAT and other columns.

2. Accounting treatment of value-added tax

Property management enterprises shall pay value-added tax on the income obtained from other businesses (goods or taxable services) other than construction production. Because property management companies mainly provide labor services, their main business should pay business tax, and only affiliated businesses or affiliated enterprises pay value-added tax.

It is worth noting that the value-added tax paid by the enterprise in the current month still passes the subject of "tax payable-value-added tax payable (paid tax)"; This month, the unpaid value-added tax in the previous period was accounted for by the account of "tax payable-value-added tax payable", but not by the account of "tax payable-value-added tax payable (paid tax)".

[Example 2] The prefabrication factory affiliated to Anxin Property Management Company purchased a batch of raw materials in this period. The price of raw materials indicated on the special VAT invoice is 6 million yuan, and the VAT is 6,543,800 yuan+0,200 yuan. The payment has been paid, and the materials have arrived, accepted and put into storage. The current sales income of the prefabrication plant is 6,543,800,000 yuan (excluding the value-added tax that should be charged to the buyer), which meets the income recognition conditions and the loan has not been received. According to the above economic business, the accounting treatment is as follows:

(1) When the affiliated prefabrication plant purchases raw materials,

Borrow: raw materials 6000000.

Taxes payable-VAT payable (input tax) 1020000

Loan: Bank deposit is 7020000 yuan.

(2) When the affiliated prefabrication factory sells products,

Debit: accounts receivable 1 1700000.

Loan: other business income 10000000.

Taxes payable-VAT payable (output tax) 1700000.

VAT payable in this period =1700000-1020000 = 680000 (RMB)

(3) Property tax, land use tax, vehicle and vessel use tax and stamp duty

Property tax is a kind of tax levied by the state on cities, counties, towns and industrial and mining areas and paid by property owners. Property tax is calculated and paid according to the balance after deducting 10% ~ 30% from the original value of the property. If there is no original value of real estate as the basis, it shall be verified by the tax authorities where the real estate is located by referring to similar real estate; If the real estate is leased, the rental income of the real estate shall be the tax basis of the property tax. Land use tax is a kind of tax levied by the state in order to rationally use urban land, adjust the differential income of land, improve the efficiency of land use and strengthen land management. Based on the actual land area occupied by taxpayers, the tax is calculated and levied according to the prescribed tax amount. Vehicle and vessel use tax shall be paid by units and individuals who own and use vehicles and vessels. Vehicle and vessel use tax shall be calculated and paid according to the applicable tax amount.

Enterprises in accordance with the provisions of the calculation should pay property tax, land use tax and travel use tax, debit "management fees" subjects, credited "taxes payable-property tax payable (or land use tax, travel use tax)" subjects; When paying, debit the subject of "tax payable-property tax payable (or land use tax, vehicle and vessel use tax)" and credit the subject of "bank deposit".

[Example 3] At the end of June, 5438+February, 2002, Anxin Property Management Company should pay 2,000 yuan of property tax, 3,200 yuan of land use tax and 6,400 yuan of vehicle and vessel use tax. According to relevant documents, the accounting treatment is as follows:

Debit: management fee 1 1600.

Loan: taxes payable-property tax payable 2000.

-The land use tax should be 3,200 yuan.

—— Travel tax payable is 6400.

Stamp duty is a kind of tax levied on the act of signing books and receiving purchase and sale contracts. Taxpayers calculate the tax payable by themselves according to the regulations, and purchase them at one time and stamp them. Taxpayers calculate the tax payable according to the nature of the tax payable vouchers and the proportional tax rate or piece-rate quota respectively.

Stamp duty paid by property management companies does not need to be accounted for according to the tax payable subjects. When purchasing a tax stamp, directly debit the management fee or prepaid fee account and credit it to the bank deposit account.

[Example 4] At the end of June, 5438+February, 2002, Anxin Property Management Company went to the local tax bureau to buy stamps of 800 yuan for business needs. According to relevant documents, the accounting treatment is as follows:

Debit: management fee 800

Loan: 800 yuan in bank deposit.

(4) Urban maintenance and construction tax

In order to strengthen urban maintenance and construction, expand and stabilize the source of funds for urban maintenance and construction, the state has levied urban maintenance and construction tax. Property management companies in the accounting, should according to the provisions of the calculation of urban maintenance and construction tax, debit the main business tax and surcharges, other business expenses and other subjects, credited to the "payable taxes-payable urban maintenance and construction tax" subjects; The actual payment, debit the "tax payable-payable urban maintenance and construction tax" subjects, credited to the "bank deposit" subjects.

[Example 5] From the end of June 5438 to February 2002, the turnover tax (business tax and value-added tax) actually payable by Anxin Property Management Company in this period was 75,700 yuan, and the applicable urban maintenance and construction tax rate was 7%. According to relevant documents, the accounting treatment is as follows:

(1) Calculated that the urban maintenance and construction tax should be 5299 yuan (75700× 7%).

Borrow: main business tax and surcharge 5299

Loan: taxes payable-urban maintenance and construction tax payable 5299

(two) when paying the urban maintenance and construction tax with bank deposits.

Borrow: taxes payable-urban maintenance and construction tax payable 5299

Loan: bank deposit 5299

(5) Income tax

Income from production, operation and other income of property management enterprises shall be paid in accordance with the Provisional Regulations on Income Tax and its detailed rules. The income tax payable by the enterprise shall be accounted for in the "income tax payable" detailed account under the "tax payable" account; The income tax of the current accrued profit and loss shall be deducted as an expense before the net income. The income tax calculated by the enterprise according to a certain method and included in the profit and loss shall be debited to the subjects such as "income tax" and credited to the subject of "tax payable-income tax payable".