Current location - Training Enrollment Network - Early education courses - Preschool institutions, the fees are charged annually, can they be shared in the monthly income? Please tell me.
Preschool institutions, the fees are charged annually, can they be shared in the monthly income? Please tell me.
Can be allocated to the monthly income and collection: cash or bank deposits.

Credit: accounts received in advance

When revenue is recognized every month

Debit: accounts received in advance

Credit: operating income

Using POS machines to collect money will inevitably generate business tax.

Early childhood education institutions do not belong to kindergartens, provide non-basic education services, and cannot enjoy business tax relief.

However, if the income is confirmed on a monthly basis, the tax payment time can be delayed, and the expenses received in advance for one year can be spread equally to 12 months.