When paying the housing maintenance fund, if there is no invoice, it cannot be deducted before tax.
Borrow: management fee
Loan: bank deposit/cash on hand.
If the deed tax and overhaul fund fee of the office building purchased by the unit are paid together with the house payment, they shall be capitalized and included in the original value.
Borrow: fixed assets
Loans: bank deposits
Those paid after purchase are included in the "management expenses" account.
Borrow: management fee
Loans: bank deposits
Maintenance funds are included in other receivables and transferred to expenses when used.
Borrow: other receivables-house maintenance fund
Loans: bank deposits
When in use,
Borrow: management fee-maintenance fee
Loans: other receivables-housing maintenance fund
The housing maintenance fund is used for projects that need maintenance and renovation of the main structure, public parts and public facilities after the warranty period expires. Management expenses refer to various expenses incurred by the administrative department of an enterprise for organizing and managing production and business activities.