I. Current situation and evaluation analysis of collection and management (I) Income composition Property management of property companies refers to the comprehensive management of owners' public property such as houses, supporting facilities and venues that have been completed and delivered. Therefore, the income of property management enterprises is mainly composed of property management income, property management income and property overhaul income, of which property management income is the main item. As far as Xindu District is concerned, the income items of property management companies mainly involve: property management fees, parking space use fees or parking space management income, decoration management fees and some collection fees income, garbage cleaning income (street cleaning income contracted by the government) and so on. (2) Use of invoices: First, self-made receipts are widely used when collecting property management fees from owners, and invoices for other services are only used when owners require formal invoices; Second, the service industry invoices were not filled in according to the regulations on the use of invoices, and some even opened a ticket in a community, only the space amount, filling time, customer name and other places were blank, so it was quite difficult to check their authenticity, which might lead to less tax payment. (III) Revenue Recognition "Accounting Standards for Business Enterprises" and "Accounting System for Business Enterprises" both stipulate that "the accounting of enterprises should be based on accrual basis". At the same time, the Ministry of Finance also stipulates that "if an enterprise signs a payment contract or agreement with the owners' committee or property owners or users, it shall be recognized as the realization of operating income according to the payment date agreed in the contract or agreement". Therefore, as the main income of the property management company-property fee income, the realization of operating income should be confirmed on the due date of payment agreed in the property contract in accordance with the principle of "accrual basis" and relevant regulations. However, it is understood that many property management companies confirm their income according to the cash basis, that is, only the property fees actually received are included in the income, and the expenses are often accounted by the accrual basis. What's more, the property management fees received in advance are carried forward according to their own proportion, and the balance is retained at the end of the year. The direct consequence is inaccurate calculation of business tax and enterprise income tax, and insufficient or delayed tax payment. Three. The main problems in the collection and management (1) failed to declare business income as required. According to the provisions of China's tax law, the property company deducts the water, electricity, gas and rent paid by the owner and lessee from all the income related to property management (including property management fees, rent, parking fees, domestic service fees, advertising fees, public maintenance funds, utilities, handling fees, cleaning fees for secondary decoration, installation fees for security doors and other taxable income, etc.). Generally speaking, although the property management in Jishou However, in addition to the occupancy rate of the community and the management ability of the property management company itself, there are still some concealed income. (2) Failing to use bills as required. At present, there are many kinds of fees charged by property companies, and it is common to use self-made receipts instead of invoices. For example, some companies do not collect invoices according to regulations, and some only issue official invoices to customers of enterprises and institutions in need, which makes it impossible to verify the declared amount. (3) The accounting treatment is not standardized. Some property management companies charge fees and collect fees equivalent to other fees, which are included in the "non-operating income" subject and are not used as the tax basis for tax declaration; Some people will hang their income in the "accounts received in advance" account for a long time. (D) Weak tax control. First, the accounts and vouchers of most property management companies are not perfect, which makes it difficult to reflect the actual operation situation, leading to theft and tax evasion; Second, due to the wide range and scattered location of residential areas managed by general property management companies, the service functions, charging items and charging standards of residential areas are different, and different buildings also have different occupancy rates, which is difficult for tax authorities to control and manage, and the power of collection and management is relatively insufficient. Four. Measures and suggestions to strengthen tax collection and management To sum up, the property management industry has developed rapidly. According to its own characteristics, we should strengthen the publicity and inspection of tax policies to manage this industry from the source: (1) Strengthen the daily tax source monitoring and improve the basic information. Carry out daily management and daily inspection, set up a property management fee account by household, integrate data such as enterprise fee items, fee standards and property management fee area, find and deal with errors and abnormal declarations in tax returns in time, establish a scientific and standardized reference system for the refined management of the industry in the future, and ensure continuous and effective management. (2) Strengthen publicity and training to improve the quality of both sides. Publicize the tax law to community residents, especially with the help of community owners' committees, and enhance the initiative of owners to obtain invoices and the enthusiasm of tax cooperation and tax protection. Strengthen the business training for tax managers and tax managers of property management companies, so that they can understand both finance and tax laws, and correctly handle different charging items of property management in accounting. Guide and require property management companies to standardize the filing management of various charging items, timely submit the charging standards for property management and the parking spaces of houses, shops, office buildings and garages in the managed communities to the competent tax authorities, and establish business ledgers according to different business income categories. (3) Under the guidance of "tax by ticket", strengthen invoice management. Correct the misunderstanding of property management companies that it doesn't matter whether they open formal invoices or not as long as they pay relevant taxes and fees according to regulations. Check whether the taxpayer's invoices are standardized and reasonable, and compare the invoices regularly. For property management companies that generally use self-made receipts, invoices should be combined with self-made documents for inspection. (four) to carry out tax assessment, strengthen the special inspection. By reviewing the application materials of enterprises, the business scale, charging items and tax payment of property management companies are verified, and special assessments or questioning interviews are carried out in a targeted manner. The key point is to evaluate the declared business income, especially whether there are other incomes other than property management fees, and whether there are omissions, underreporting and underreporting of taxes. At the same time, the inspection bureau should strengthen the special inspection of the industry. (five) smooth information channels, and strive to achieve departmental information sharing.