1. The accounting process of a real estate brokerage company: Business income * business tax rate 5% = business tax payable Accounting entries: Debit: Business tax Credit: Tax payable - The fee of the real estate brokerage company payable business tax is : There are no operating expenses, administrative expenses, and financial expenses for a real estate agency, only expenses. Accounting entries for expenses: Debit: Operating expenses and administrative expenses Financial expenses Credit: Cash or bank deposits Accounting entries for wages: Debit: Operating expenses or administrative expenses Credit: Salaries payable The accounting method of the internal and external accounts of a real estate agency is: Same. 2. Real estate brokerage companies pay business tax and are non-VAT taxpayers. However, they also engage in VAT taxable services. They should be small-scale taxpayers and meet the standards of general taxpayers. They can apply to be recognized as general VAT taxpayers.