Can property management companies pay differential taxes?

According to the editor's investigation, property management companies can differentially tax.

"The People's Liberation Army and the People's Republic of China" Article 4 of the Interim Regulations on State Business Tax stipulates that when taxpayers provide taxable services, transfer intangible assets or sell real estate, the tax payable shall be calculated based on the turnover and the prescribed tax rate. The tax payable calculation formula is: tax payable = turnover × tax rate Turnover is calculated in RMB. If a taxpayer settles its turnover in a currency other than RMB, it shall be converted into RMB for calculation. Article 5 stipulates that the taxpayer’s turnover is collected from the taxpayer’s provision of taxable services, transfer of intangible assets, or sale of real estate. The entire price and extra-price expenses. However, except for the following circumstances: If a taxpayer assigns the contracted transportation business to other units or individuals, the total price and extra-price expenses obtained by it shall be deducted from the transportation expenses paid to other units or individuals. The balance is the turnover; if the taxpayer is engaged in tourism business, the entire price and extra-price expenses obtained shall be deducted from the accommodation fees, meals, transportation fees, tourist attraction tickets and other fees paid to other units or individuals on behalf of tourists. The balance after receiving the travel expenses from the group tourism enterprise is the turnover; if the taxpayer subcontracts the construction project to other units, the balance after deducting the subcontracting money paid to other units from the total price and extra-price expenses obtained by the taxpayer is Turnover; for the trading of financial products such as foreign exchange, securities, futures, etc., the turnover shall be the balance of the selling price minus the buying price; other circumstances specified by the financial and taxation authorities of the State Council. "The Ministry of Finance and the State Administration of Taxation" "Notice on Several Policy Issues on Business Tax" stipulates: Units engaged in property management shall use all income related to property management minus the water, electricity, and gas paid on behalf of the owner and the water, electricity, gas, and house rent paid on behalf of the lessee. The balance after the price is the turnover. Therefore, a unit engaged in property management shall deduct the water, electricity, and gas paid on behalf of the owner and the water, electricity, gas, and house rent paid on behalf of the tenant from all income related to property management. The balance after the price is the turnover.

How to handle the accounting entries for property management fees?

1. Property fees deposited in advance:

Debit: prepaid account Payment--property management fee

Loan: cash on hand/bank deposit

Advance payment--property fee

2. When paying:

Debit: management expenses - property management fees

Debit: cash on hand/bank deposits

3. When apportioning:

Debit: management Expenses--Property Fees

Credit: Prepaid Account--Property Fees

Can the property company pay differential tax?