How to prepare the financial accounts of a real estate agency and how to file taxes?

Real estate agency companies belong to the intermediary service industry, which means income and expense accounting, but no cost accounting. When collecting agency fees:

Debit: bank deposit

Loan : Main business income

Expenses incurred include operating expenses, financial expenses, etc.

Mainly pay business tax:

Business tax is paid at 5% of operating income;

Urban construction tax is paid at 7% of the business tax paid;

Education surcharge is paid at 3% of the business tax paid;

Local education surcharge is paid at 2% of the business tax paid ;

Extended information:

Real estate financial statistics is a quantitative analysis of the economic characteristics of real estate financial activities to reflect the operation of funds of real estate operating units and to improve the effectiveness of the use of funds. Provide evidence. The contents of financial statistics include the following aspects:

1. Fixed capital statistics

Reflect the status and utilization of fixed assets of real estate business units, and provide a basis for formulating fixed asset investment plans.

2． Working capital statistics

Reflect the scale and composition of working capital occupied by real estate business units at a certain point in time, analyze the use of working capital, and provide analytical data for the rational use of working capital and increase the turnover speed of working capital.

3. Cost statistics

Cost is a comprehensive indicator to measure the operation and management of real estate business units. Reducing costs and increasing operating income are important components of cost management. Cost statistics reflect the rise and fall of costs within a certain period and can provide analytical data for cost reduction.

Baidu Encyclopedia-Real Estate Finance