物业费没收齐，物业公司要照常申报缴纳增值税吗？

Policy Basis - The notification from the Ministry of Finance and the State Administration of Taxation outlines the timing for VAT tax obligations, which occur when the taxpayer engages in taxable activities and receives payment or obtains a receipt for the payment on the same day; if an invoice is issued first, the obligation arises on the day the invoice is issued [4]. Property Management Financial Practices - Property management companies typically expect to receive property fees from owners by the 10th of each month, which is when they are required to pay VAT [5]. - If property fees are not received by the 10th, the company still has the right to collect payment on the contractually agreed date, which triggers the VAT tax obligation [7]. - The term "receipt" refers to the written contract stipulating the payment date, and it also includes the settlement time agreed upon after the taxable service is completed [10]. Tax Reporting and Compliance - It is essential for property management companies to report accurately during tax declarations, even if all property fees have not been collected; they must declare any unbilled income and maintain proper documentation such as contracts and collection records for verification [12].