If the service provider makes a transaction with the demander, the deposit can be used as a deposit and transaction fee. If the demand order is not completed, the deposit can be returned in the demand details after the demand order is completed.
Collect a deposit, or set an account deposit number in disguise. At this time, the relationship between customers and developers is essentially a "lucky contract" rather than a fixed contract relationship. What consumers pay is not a specific kind or service, but an opportunity and possibility to buy a house. Without specific subject matter as a guarantee, the price is uncertain.
The so-called "lucky", that is, "lucky", originally meant to take a chance. A lucky contract refers to a contract in which one party's performance of obligations depends on the occurrence of accidental events. The effect of this contract is that it is uncertain when it is signed.
Extended data:
The Detailed Rules for the Implementation of the Provisional Regulations of the People's Republic of China on Business Tax clearly stipulates that taxpayers can transfer land use rights accordingly. In the process of selling real estate, because the obligation to pay various taxes and fees occurs on the day of advance payment, the new accounting standards clearly stipulate this.
When establishing advance accounts or related accounts, it is necessary to collect the corresponding money from the buyer in strict accordance with the requirements and provisions of the contract from the perspective of the enterprise. Usually, we can collect the advance payment from the buyer, and at the same time, we can conduct financial accounting according to the advance payment. We can write the establishment of accounting subjects in the purchase contract.
When the taxpayer is a real estate enterprise, when the real estate enterprise sells real estate, or in the process of selling houses, it must carry out corresponding financial treatment because of the sale of real estate, which can be carried out by means of advance payment. This method is to charge a certain amount of advance accounts.
Take this as the purchase contract, and collect the corresponding deposit on the basis of the establishment of the purchase contract. However, when collecting the deposit, we did not sign the corresponding purchase contract. Therefore, the money collected is not based on the sales contract, so it cannot be regarded as the turnover of the enterprise, let alone the income from its main business, and of course it cannot pay business tax.
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