取得物业费如何确认收入？

Group 1 - The article outlines the definition of service income as per the Corporate Income Tax Law, which includes various sectors such as construction, transportation, finance, and education [2] - It emphasizes the principles of revenue recognition, specifically the accrual basis and the substance over form principle, as mandated by the State Administration of Taxation [4] - The article details the conditions under which service transaction results can be reliably estimated, including the ability to measure income, determine completion progress, and account for costs [5] Group 2 - It provides methods for determining the completion progress of service provision, such as measuring completed work, the proportion of services provided, and the ratio of costs incurred to total costs [5] - The total service income is to be determined based on the contract price, adjusted for previously recognized income, and the current period's service costs are calculated similarly [5] - The article mentions that certain service provisions meet the income recognition criteria, although specific examples are not provided [6]