How to fill in the water fee declaration of the property company?

According to the Announcement of State Taxation Administration of The People's Republic of China on the Value-added Tax on Tap Water Charges in Property Management Services (State Taxation Administration of The People's Republic of China Announcement No.54, No.2016), "Taxpayers who provide property management services shall take the tap water charges collected from service recipients as the sales amount, and pay the value-added tax at the rate of 3% according to the simple taxation method.

1, fill in the attached information of VAT tax return (III) (details of deduction items of services, real estate and intangible assets).

2. Fill in columns 3, 4, 5 and 6 corresponding to "items with 3% levy rate" in line 6.

3. Fill in Attached Information of VAT Tax Return (I) (Details of Sales in Current Period).

4. Fill in the corresponding 3, 4, 9, 10,1,12, 13 in line 12 of the table.

5. Fill in the VAT Tax Return (Applicable to General Taxpayers).

6, fill in the "general project" "number of this month" column of the following lines:

(1) Line 5 "(2) Tax sales by simple method"; (Fill in according to 9 columns of sales excluding tax in Attached Information (I) of VAT Tax Return.

(2) Line 2 1 "Taxable amount calculated by simple taxation method"; (Fill in the column "Data Attached to VAT Tax Return (I) (Details of Sales in Current Period)" 14.

(3) Line 24 "Total Taxable Amount"; All columns in the analysis and calculation list of tax burden of camp reform must be filled in.

How to collect accounting entries for the difference between property water charges?

Taxpayers who provide property management services shall take the water fee of tap water collected from the service receiver as the sales amount after deducting the water fee of tap water paid by them, and pay VAT at the rate of 3% according to the simple tax calculation method.

1, enterprises choose to levy taxes by difference, but can issue special invoices in full.

2. Enterprises choose to levy taxes by difference. Special invoices can be issued for the difference, and ordinary invoices can only be issued for the deduction.

Accounting treatment is as follows:

1, when collecting water charges:

Debit: bank deposit

Loan: income from main business

Taxes payable-VAT payable

2. When paying the water fee:

Debit: main business cost

Borrow: Taxes payable-VAT payable

bank deposit

3. When paying VAT:

Borrow: Taxes payable-VAT payable

Loan: bank deposit