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How to deal with the early property management fee paid by the real estate company?
2. The account of the property is included in the main business income-prophase property management fee (prophase property start-up fund).
There are also some development enterprises that include the prophase property fee in the development cost, but according to the explanation of the local tax department, this practice is wrong, and the prophase property fee cannot be included in the cost.
The property management fee of commercial housing generally consists of the following items: the maintenance fee of public property and supporting facilities, including external walls, stairs, walkways, elevators (escalators), central air conditioning system, fire protection system, security system, television audio system, telephone system, power distribution system, water supply and drainage system and other machines, equipment, machinery and facilities.
Extended data:
The determination of property management fee standard should follow some principles:
First, it does not violate the relevant regulations of the state and local governments.
The second is the income level suitable for users. It should be determined according to the user's income level. If the charging standard is too high, users can't bear it, and it is not easy to get the support of users. On the other hand, if the charging standard is too low, the property management company will lose money in service, which violates the market rules.
Third, high quality and good price, taking into account the interests of all parties. The higher the level of service provided, the higher the charging standard. The charging standards for special services are generally higher than those for public services, and the fees charged by commercial departments are generally higher than those charged by government agencies and institutions.
Fourth, the principle of meager profit. Property management service income has a slight surplus after deducting expenses, otherwise the more services, the greater the workload and the more losses.
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