【Consulting】Hello Mr. Wang, our company signed a "Housing Lease Contract" with a ** company in October 2023, and leased a self-built property of the company in 2015 to the other party, with a lease period from November 2023 to October 2025, with an annual rent of 360,000 yuan (tax included), and a one-time rent of 720,000 yuan for two years. How to do accounting accounting?
Reply] Hello, the question you asked, from the accounting point of view, belongs to the inter-period income, should be confirmed in accordance with the principle of accrual accounting, from the perspective of tax treatment, it involves both value-added tax, urban construction tax and surcharge, real estate tax, stamp duty, and enterprise income tax, and value-added tax, real estate tax and enterprise income tax recognition of income point is also inconsistent.
1. Value-added tax: According to Article 19 (1) of the Provisional Regulations on Value-Added Tax, the taxable sales shall be the day on which the sales payment is received or the receipt of the sales payment is obtainedIf the invoice is issued first, it shall be the day on which the invoice is issued. According to Article 45 (2) of Document No. 36 of 2016 on the Reform of Business Tax with Business Tax, if a taxpayer provides construction services and leasing services in the form of advance payment, its tax liability shall occur on the day of receipt of the advance payment. Therefore, as long as the invoice is issued, it is necessary to declare the tax in full at 720,000 yuanThe tax rate is 5% for old items and 9% for new items
2. Urban construction tax, education surcharge and local education surcharge: the same time as the above-mentioned VAT tax liability, and at the same time declare and pay according to the applicable tax rate;Those who meet the conditions can enjoy the preferential policy of halving the "six taxes and two fees";
3. Real estate tax: According to the relevant provisions of the "Interim Regulations on Real Estate Tax", while receiving the advance payment of housing lease fees, the tax rate is 12%, and those who meet the conditions can enjoy the preferential policy of halving
4. Stamp duty: one-time declaration and tax payment, with a tax rate of one thousandth.
5. Enterprise income tax: According to Article 19 of the Regulations for the Implementation of the Enterprise Income Tax Law, combined with Article 1 of the Notice of the State Administration of Taxation on Several Tax Issues Concerning the Implementation of the Enterprise Income Tax Law (Guo Shui Han [2010] No. 79), it is stipulated that if the transaction contract or agreement stipulates that the lease term spans years and the rent is paid in a lump sum in advance, it shall be in accordance with the Regulations for the Implementation of the Enterprise Income Tax Law According to the principle of matching income and expenses stipulated in Article 9, the lessor may include the above-mentioned recognized income in the relevant annual income in equal installments during the lease period.
Therefore, the accounting treatment and tax treatment of enterprise income tax are different from value-added tax, combined with the accrual principle, the housing rental income collected by your company from November 2023 to October 2025 cannot be fully recognized in the accounting treatment, and the income should be accounted for separately in the annual months and apportioned according to the accrual basis in different accounting years. In accounting, it is accounted for through bank deposits, accounts receivable, other business income, taxes payable, taxes and surcharges.