Generally speaking, the tax agency charges annually. Under normal circumstances, there is no advance payment, which can be directly included in the management fee. If there is prepayment for the next year in this year, it should be included in the "prepaid expenses" account first, and then amortized:

Directly include:

Borrow: management fee

Loan: cash (bank deposit)

Amortization of advance payment:

Borrow: prepaid expenses

Loan: cash (bank deposit)

Amortization:

Borrow: management fee

Loan: prepaid expenses