Property management refers to the entrustment of the property management enterprise to accept the owner, the owner committee or other organizations, to maintain, repair and manage the property, and provide assistance management and services for public order, transportation, fire protection, environmental hygiene, greening and other matters in the property area. Pay -paid activity. Here are the property management papers I have compiled for everyone for your reference. The essays of property management thesis: Innovative thinking of property management model [Abstract] With the rapid development of socio -economic and accelerating the process of urbanization, the property management industry has developed rapidly in my country, and it has become a kind of social management that cannot be ignored. And comprehensive governance forces. This article briefly analyzes the status and characteristics of my country's property management, namely: the property management industry is developing rapidly, the field of property management is continuously expanded, the property management industry is gradually standardized, and the transformation of people's housing concepts will be promoted. "Integration", three property management companies, which are established by the local housing management department or this unit, and established in accordance with the modern enterprise system, put forward six suggestions on the exploration and innovation of how to explore and innovate on how the property management model exploration and innovation: First, we must actively change the active transformation Thinking ideas and improving the understanding of property management; the second is to strengthen government supervision and clarify the rights and responsibilities of all parties; third, we must improve the system of property management laws and regulations and improve the standardization of property management , Actively promote the autonomy of the residential community; the fifth is to accelerate the introduction of competition mechanisms and cultivate property management markets; sixth, we must vigorously carry out personnel training and strive to improve the service level of the property management industry. [Keywords] Property management; Model; Innovation In recent years, with the stable development of my country's socio -economic and real estate market, property management has become an indispensable industry in the economic system, and it is related to it. The stable development of the people and the society's lives and society has received positive attention from government departments at all levels. At present, the service level of property management has also expanded, and has extended from cleaning, security, maintenance to all aspects of the lives of residents such as business entertainment education. The generation and development of property management play a positive role in improving the lives and working environment of the people, improving the level of urban management, and expanding employment. . The current status and characteristics of my country's property management development (1) The development of the property management industry is rapid . After more than 20 years of development, my country's property management has achieved very rapid development and has become one Important social management forces. Taking Zhejiang as an example, according to the survey, in the past 10 years, the property management enterprise increased from 314 in 2005 to 3517 in 2014, an increase of 10 times. At the end of 2014, there were 402 qualified property service companies in Ningbo; 288 property companies in Wenzhou; 305 property companies in Shaoxing. The number of enterprises in Huzhou, Taizhou, Jinhua and other cities has also risen. (2) The field of property management has been continuously expanded Since the new century, the field of property management services in my country has been expanded from small to large, from ordinary commodities in ordinary commercial houses to old communities in housing, from residential property to office buildings , From small colleges and commercial properties, from small to large public construction, from a single type of property to a comprehensive property, from the property services of pure markets to the socialized property services of the logistics of institutions and enterprises and institutions. The scope of material management is increasing year by year and expanded year by year. The type of coverage has involved various aspects of residential, commercial, office buildings, markets, hospitals, schools, squares, parks, and other aspects. (3) The property management industry has gradually regulated In recent years, with the development of the property management industry, functional departments at all levels have continuously strengthened the formulation of property management policies and business guidance. Administrative regulations of management, the "Administrative Measures for Urban Residential Property", "Approval Measures for Qualifications of Property Management Enterprises", and "Interim Provisions on Urban Property Management Services" and other property management regulations or industry specifications are successively formulated, promulgated and implemented, and standardized property Management behaviors have played an important role in promoting the rapid development of the property management industry. In particular, the introduction of the "Measures for Qualification Management of Property Management Enterprises" issued by the Ministry of Construction in 2004 has made the entire property management industry a step on the basis of the original standard operation. (4) Property management has promoted the transformation of people's housing concepts The unified professional property management for residential communities and high -rise buildings has indeed brought many convenience to owners and property users, so that they can get them to gain A safe, comfortable, beautiful, and hygienic environment, and the working environment, which has caused a lot of changes in the concept of housing consumption in the majority of owners. Through the development of recent years, people have gradually changed their minds, increasing contact with property management, and the continuous understanding of the role of property management functions has continued to deepen. Gradually decrease, the collection rate has gradually increased, and more owners have regarded property management expenses as indispensable housing consumption in daily life. . The main model of my country's property management services Different types of properties, there are obvious differences in the nature of use, and the content of management and services has its own focus. At present, my country mainly uses a wide range of property management models: (1) The "construction management integration" material pipe model developers from development, construction, sales to after -sales management of real estate projects , Implement integrated operation. Taking Hangzhou, Zhejiang Province as an example, according to the results of the relevant survey, about 2%of the enterprises belong to a property company invested by the development unit. , The organic combination of property management and business activities; it can also continuously build the reputation and brand of real estate development enterprises by realizing good management and providing high -quality services, and then continuously enhance the social and economic value of the property itself, enhance the gold content of commercial housing, and the content of commercial housing, and the content of commercial housing, and the gold content of commercial housing, and the gold content of the commercial houses, and the content of the content of commercial housing. Attraction and sales, thereby generating better socio -economic benefits. In turn, it provides important financial support for the property management work of the housing community, thereby forming a virtuous cycle mechanism for building custody properties and promoting development with property. Property companies are the best in the country's top three Greentown Property Service Group Co., Ltd. and Vanke Property Development Co., Ltd. (2) The material management model independently managed by the housing management department or unit In the context of the increasing impact of administrative and welfare operating models, this kind of property management authorized by the housing management department or unit managed The mode is also facing the possibility of being eliminated. In this model, the management objects are mostly low -grade properties such as husband's housing or unit welfare housing. The source of property management funds is mainly administrative subsidies, and personal payment is small. When residents have opinions or damage to public facilities, they can directly report to the relevant departments of the unit, and the problems can be solved through administrative management channels. Because the property management company established by the unit logistics department of this model is not an independent legal person unit, it is difficult to decide with the original unit in terms of economic interests. It makes the "hematopoietic" function of property management companies seriously insufficient, and it is difficult to truly form a new modern material management mechanism of modern property management, market -oriented services, and social management. (3) Establishing property management models in accordance with the modern enterprise system Property management companies are corporate economic entities that establish property in accordance with legal procedures and have corresponding qualifications to manage properties. It has legal person qualifications, accepts the entrustment of the owner in accordance with the contract, and implements professional management of properties in accordance with relevant laws and regulations, and collects corresponding compensation. The advantages of this model are clear management ideas, strong market awareness, clear service objects, clear cost concepts, flexible corporate mechanisms, high professionalism, relatively good management effects, meet the requirements of the socialist market economy, have strong vitality Essence The main disadvantage is that the management cost is relatively high, and many low -income residents cannot afford it. Due to many problems in the legal relationship between the property management system, the consumer concept of people, the awareness and management level of the property management company, many problems in the management level of the property management company are difficult to operate in the current state of business and in a state of non -profit. . Strengthen the exploration and innovation of the modern property management model (1) further transform the ideas and deepen the understanding of property management Management is not only a new type of industry, but more importantly, it is included in the content of social management. It is necessary to study and explore in the "social contradictions" and "social management innovation" in comprehensive governance work. The whole society should increase the importance and support of property management, and promote the continuous, standardized and improved of property management. (2) Strengthen government supervision, clarify the rights and responsibilities of all parties Government departments to supervise the property management industry, and should also strengthen the supervision of the owner committee. It is necessary to give full play to the role of the owner committee, assist the real estate administrative department, strengthen the daily supervision of the owner committee, and guide the owner committee to make a decision based on the basis of fully respecting the wishes of all owners, thereby promoting the orderly and healthy health industry in the property management industry develop. To solve the problems left by developers, the property company must "draw the boundaries" by the property company itself and the developer to strengthen the publicity of the owners and clarify the responsibilities of developers and the responsibility of the property company. In this way, property companies can reduce their contradictions with the owners in terms of problems left by developers. (3) Improve the system of property management laws and regulations, and improve the standardization level of property management The property management enterprise involves not only related to the government, property management administrative department, higher management department, as well as Heating, gas, price, industry and commerce, taxation, municipal, sanitation, greening, postal, telecommunications, transportation, public security, management committees, police stations, neighborhood committees and other relationships. These relationships require standards and regulations to regulate and adjust. Therefore, the government must accelerate the establishment of a property management regulations system through its own authority to escort the sustainable development of property management. For example, the current laws and regulations have given the rights of property management companies. The national "Property Management Regulations" stipulates that "if the owner fails to pay the property service fee in accordance with the property service contract, the owner committee shall urge the owner to pay, and the property service company can apply for arbitration or filed a lawsuit in accordance with the law." For those owners who are unreasonable to pay property management fees, the property company can achieve the goal through judicial channels. However, the property company does not have to step on the problem of the cost of litigation high and the cumbersome procedures for litigation procedures. (4) Give full play to the role of the owner committee and actively promote autonomous management inside the community The "Regulations on Property Management" in the country stipulates: " The owner is binding. "The owner committee is elected by the owners' meeting." "The owner committee can file a lawsuit in the property management activity to maintain the common rights and interests of the owners in the property management area in the property management activity to maintain the common rights and interests of the owner in the property management area. "The competent property department should attach importance to the establishment of the community industry committee and guide, help and coordinate. The industry committee generated by the election of the community owners' conference should actively fulfill their duties, coordinate the conflict between the community, maintain the owner of the owner Play an important role in equity and other aspects. (5) Accelerate the introduction of competitive mechanisms and cultivate property management markets property management is the product of the market economy. Only competition can continuously improve the quality and service of property management and service The property management industry is full of vitality and vitality. It is necessary to accelerate the formation of the competitive mechanism, realize the large -scale operation of property management, and implement a brand -oriented development strategy. Implement the survival of the fittest, effectively optimize the allocation of resource allocation, save management costs, promote the standardized property management specifications Development. In addition, the responsibilities and rights of construction and management should be clearly promoted to gradually promote the division of business operations, change the status of property management depends on real estate development, and make the property management company truly become a market entity of independent operations and self -profit and loss. The disadvantages of indiscriminate, through the improvement of the preliminary intervention and acceptance system of property management, clarify the responsibilities and rights of the parties of the property management. At the beginning of its establishment, it belonged to the "integration of construction management" model and only served the group within the group. In 2002, it was market -oriented. The brand characteristics of the service, currently manage the property area of more than 100 million square meters, and the customers who serve the deputy provincial state organs, the headquarters of large state -owned enterprises, and the listed company headquarters. Hangzhou's property management industry has a high reputation. (6) Vigorously carry out personnel training, and strive to improve the service level of the property management industry property management companies and relevant departments should increase training and improve their careers Personnel professionalism, focus on cultivating service awareness and operational consciousness. Property companies have expanded to the fields of characteristic services, family services, personalized services and other fields. On the one hand, we must effectively change their ideas, strengthen the service consciousness of property management personnel, and do good quality and quality. Services. We must learn from the experience of foreign or developed regions and do a good job of training, such as Hong Kong, which has a high degree of marketization in the property management industry, in addition to pre -professional training, on -the -job training, special lectures, etc., but also pay attention to ideological style, abide by discipline and law, occupations, occupations Education such as morality and service attitude. For managers, they also pay attention to the improvement of academic qualifications and professional courses. Relevant departments should play the role of industry associations to further increase the training of property management talents, and improve the situation where the current material management talents are difficult to find. Promote the sustainable and healthy development of the property management industry. On the other hand, strengthen the awareness of cooperation and strengthen the communication and cooperation between the property management and the owner. A good level between the communist management enterprises, unrelated personnel and business Department, effectively realize a virtuous circle in property management. For example: During the holidays, the children's children will provide community activities. When the owner entrusts the child to the customer service center, the property management will take the child to the various departments of the property to experience and learn, such as taking it to the greening department to learn about planting flowers and grass, and as well as Learn something that can not be studied in books. In addition, if the owner has an elderly person, the property will call or take care of it every 3-4 hours a day during the day. At the same time, industry associations should be established to absorb professional talents and improve property management service capabilities. Establish a physical management team with advanced service concepts, high service skills, and high operating efficiency. [Reference] [1] Qian full hair. Exploring the property management model of residential communities in my country [d]. Beijing Jiaotong University, 2006 [2] Zhang Nongke. Reflection and reconstruction [J]. Urban problem, 2012 (5) [3] Fan Chao. Exploring and study of the business real estate property management model of Qixian County, Jiangsu Province [D]. Jiangxi University of Technology, 2010 [ 4] Liu Tao. Reflection and reconstruction of my country's property management model [J]. Modern property (early publishing), 2015 (3) [5] Hu Jie. . Heilongjiang Science and Technology Information, 2015 (23) Manphan text: Property management papers: Property management business reform and increase problem analysis Abstract: my country's implementation of "business reform" is a major tax reform during the "12th Five -Year Plan" period The development has a profound impact. With the deepening and stable promotion of the pilot of the "business reform", the scope and tax of radiation are also increasing. The service industry has been incorporated into the implementation of the "business reform". Property management companies belong to the service industry and are the last industries that "business reform and increase". The opportunities and challenges of property management companies coexist. The impact is analyzed in depth. This article will refer to the impact and changes brought about by the development of other industries on its industry development, sorting out the impact of "business reform" on property management companies, and on the basis of analysis, it proposes corresponding strategies. For reasonable tax planning, avoid tax risks, ensure the steady growth of the operating profit of property management companies, and provide a reference for the long -term sustainable development of property management companies. The keywords: business reform; influence; countermeasures; property management company in the 1990s, the tax system of parallel existence and existing operating tax and value -added tax in my country The continuous development of the big background and the socialist market economy in China, especially the degree of integration with the world economy after joining the WTO. Under the new economic situation, the boundaries between various goods and labor services have become increasingly not obvious. The tax system levied at the same time has seriously hindered the development of my country's economy, and it has adversely affected my country's economy to the world. At the same time, my country's inherent institutional defects in the taxation of China's tax system are imperative to reform. At the current stage, the tax burden of the property management industry is too high. The two taxes of taxes that coexist at the same time make it difficult for the property management industry to broaden the development field. question. In this context, enterprises have begun to reform "business reform". . The shallow analysis of the influence of "business reform and increase" on the property management company In recent years, with the continuous development and improvement of "business reform" in my country, in 2016 In the year of ending, how to make property management companies face a new development environment and overcome negative impacts. For example, in the short term, the tax burden will increase significantly. The work that reduce negative impacts and excessive tax system is the key point for property management enterprises to work in taxation. The influence of "business reform" on my country's property management company mainly has the following points. (1) "Battalion reform" can promote the sustainable development of property management companies The implementation of the implementation of the tax reform of my country's "business reform" to promote the adjustment of my country's economic structure and the modern development of property management It has important significance. However, the current system of property management has not yet formed an institutionalized and standardized system, leading to the phenomenon of excessive tax burden on property management enterprises. After the implementation of the "business reform", the property management industry will further strengthen internal management. When the two taxes are condensed, the deduction is chaotic, and the deduction chain has the disadvantage of the increasing tax burden. From the perspective of the long -term development of enterprises, the implementation of the "business reform and increasing" tax system has made the enterprise tax more uniform, and the chaos of the fault of the deduction chain has gradually disappeared. Therefore, after the implementation of the "business reform", it has clearly improved the continuous management level of the property management industry. (2) The impact of "business reform" on the increase and decrease of the profit and decrease of property management companies The tax reform of "business reform" will occur in the short term. Abnormal phenomenon. For small -scale taxation, the decline in tax rates increased the profit income of the enterprise. But it is very different for most ordinary taxpayers. First of all, from the system itself, my country ’s“ business reform ”increased by 11%and 6%on the basis of the VAT rate. The direct result is that from the original 5%operating tax rate, the property management company has changed to a value -added tax of 6%, which will lead to a decrease in corporate profits to a certain extent. In addition, one thing that cannot be ignored is because of the operating costs of property management enterprises, the cost of the vast proportion of the cost of labor is mainly based on fixed costs and labor compensation. The amount of input of input is quite small. Under the dual action, the tax burden on the property management company will not increase and increase in the short term. A typical example is that the salary expenses of security and cleaning personnel in property management enterprises, and the special deduction of agricultural products such as vegetables such as vegetables in canteens will increase the company's expenditure in the short term, which will have a certain impact on the company's profits. (3) "Battalion reform" can improve the financial management of property management companies Puctage after implementing the tax reform of "business reform", this will further regulate the financial accounting and supervision system of property management enterprises unified and unified The behavior of financial accounting and improving the real reliability of the financial batch report data of the property management company has a positive effect. After the tax reform, the phenomenon of repetitive and chaotic taxation facing property management companies has been resolved, filling the loopholes of taxation, simplifying financial accounting, and making multi -enterprise profit, especially the micro -profit enterprises such as property management companies. In addition, the implementation of "business reform" also accelerates the industrial structure of adjusting the property management industry and the expansion of the market. It plays a pivotal role in promoting. . Proposal and countermeasures after the implementation of the tax reform of the property management company (1) Actively do a good job of tax planning, and provide reference and suggestions for reasonable and legitimate tax avoidance Property management In the process of implementing the "business reform", the company must understand and grasp the changes in relevant tax policies in a timely manner, and conduct reasonable tax planning based on policies and regulations in advance. First of all, tax planning should be based on the company, focusing on the actual business activities of the company, and a global overall planning plan for special financial staff. Mainly do the following points. First of all, it is necessary to clarify its own positioning. It is a small -scale taxpayer or the standard of identification of general taxpayers. For different taxpayers, different strategies are adopted. For example: For small -scale taxpayers, we must adopt a fee settlement model to reduce the amount of tax taxes. On the contrary, for general taxpayers, we can use dry and transfer models to reduce tax expenditure. To strive for the maximum amount of tax incentives within the scope of national laws and regulations, it is necessary to surpass the red line of the law and cause the loss of enterprises and national interests. In addition, revenue is needed reasonably, because the income is not levied from a high tax rate, causing many unnecessary tax burdens. At the same time, we must reasonably arrange the company's operating activities and business matters, choose the appropriate supplier and service objects, and strive for more deduction of more value -added tax input tax. (2) Property management companies should increase the intensity of strict management of special VAT invoices In the management of special VAT invoices is the prerequisite for "business reform and increase". The powerful and legal vouchers of payment and deductions have put forward higher requirements for financial personnel. Corporate financial personnel must strictly abide by my country's relevant legal and regulations on value -added tax. In addition, it is necessary to strengthen the strict management of special VAT invoices, strictly obtain, circulate, and sell abolition of special VAT invoices, and conduct based on relevant enterprise systems. For example, the special invoice for false VAT shall be exposed to relevant departments in a timely manner, and those who lose a special VAT invoice need to be recorded immediately. Strengthen the management of all aspects of VAT invoices, and strengthen the concept and consciousness of tax risks. (3) Improve the financial management level of property management companies, improve the company's financial management system Under the new tax system, property management companies must update their own management concepts, especially financial management concepts and ideas consciousness. The long -term development of an enterprise is inseparable from a good supporting financial management system. The level of a company's management level depends on the level of financial management. Property management companies must improve the level of financial management based on the actual situation of the company and the strategic goals of the company's development, and improve their own financial management system. Therefore, it is necessary to regulate the financial management system of the enterprise, reduce and prevent illegal phenomena of enterprises, such as privately misappropriating funds to prevent illegal loss of corporate funds. What cannot be ignored is that the financial supervision of the enterprise should also be strengthened to build a perfect control mechanism within the enterprise. (4) Strengthening the optimization of the "business reform" administrative module of property management enterprises The smooth development of "business reform" to strengthen the "business reform" of property management enterprises is inseparable from the macro -control and guidance of the country. Mainly: maintain the original financial tax subsidy, and maintain positive preferential measures such as partial income tax reduction and exemption of property management enterprises to ensure the normal operation of property management enterprises. In addition, it is necessary to expand the scope of simple collection, which also alleviates the tax pressure of property management enterprises to a certain extent and enhances the continuous operation of its funds. Implementing affordable housing, such as tax discounts of cheap public rental housing, should be reducing the tax burden of property management enterprises by reducing the tax pressure of low -rent housing users. The most important thing is that some of the government's columns should reduce the requirements of its special financial fund subsidies and benefit more property management companies. . Summary The reform of the tax system of "business reform" in my country is a chance and challenge for the development of property management companies. , Plan your own taxes, improve and update your own financial management system, integrate into a new development environment as soon as possible, so that its own tax accounting is more standardized and reasonable, thereby improving the company's overall management level, and then promoting the better development of property management companies. References: [1] Su Haining. [2] Wang Xiaojing. Talk about the increase in business reforms of property service companies [J]. Business, 2013 (11): 171. [3] Wu Honggen. . Financial, 2014 (5): 46-47.
Property management refers to the entrustment of the property management enterprise to accept the owner, the owner committee or other organizations, to maintain, repair and manage the property, and provide assistance management and services for public order, transportation, fire protection, environmental hygiene, greening and other matters in the property area. Pay -paid activity. Here are the property management papers I have compiled for everyone for your reference.
The essays of property management thesis: Innovative thinking of property management model [Abstract] With the rapid development of socio -economic and accelerating the process of urbanization, the property management industry has developed rapidly in my country, and it has become a kind of social management that cannot be ignored. And comprehensive governance forces. This article briefly analyzes the status and characteristics of my country's property management, namely: the property management industry is developing rapidly, the field of property management is continuously expanded, the property management industry is gradually standardized, and the transformation of people's housing concepts will be promoted. "Integration", three property management companies, which are established by the local housing management department or this unit, and established in accordance with the modern enterprise system, put forward six suggestions on the exploration and innovation of how to explore and innovate on how the property management model exploration and innovation: First, we must actively change the active transformation Thinking ideas and improving the understanding of property management; the second is to strengthen government supervision and clarify the rights and responsibilities of all parties; third, we must improve the system of property management laws and regulations and improve the standardization of property management , Actively promote the autonomy of the residential community; the fifth is to accelerate the introduction of competition mechanisms and cultivate property management markets; sixth, we must vigorously carry out personnel training and strive to improve the service level of the property management industry.
[Keywords] Property management; Model; Innovation
In recent years, with the stable development of my country's socio -economic and real estate market, property management has become an indispensable industry in the economic system, and it is related to it. The stable development of the people and the society's lives and society has received positive attention from government departments at all levels. At present, the service level of property management has also expanded, and has extended from cleaning, security, maintenance to all aspects of the lives of residents such as business entertainment education. The generation and development of property management play a positive role in improving the lives and working environment of the people, improving the level of urban management, and expanding employment.
. The current status and characteristics of my country's property management development
(1) The development of the property management industry is rapid
. After more than 20 years of development, my country's property management has achieved very rapid development and has become one Important social management forces. Taking Zhejiang as an example, according to the survey, in the past 10 years, the property management enterprise increased from 314 in 2005 to 3517 in 2014, an increase of 10 times. At the end of 2014, there were 402 qualified property service companies in Ningbo; 288 property companies in Wenzhou; 305 property companies in Shaoxing. The number of enterprises in Huzhou, Taizhou, Jinhua and other cities has also risen.
(2) The field of property management has been continuously expanded
Since the new century, the field of property management services in my country has been expanded from small to large, from ordinary commodities in ordinary commercial houses to old communities in housing, from residential property to office buildings , From small colleges and commercial properties, from small to large public construction, from a single type of property to a comprehensive property, from the property services of pure markets to the socialized property services of the logistics of institutions and enterprises and institutions. The scope of material management is increasing year by year and expanded year by year. The type of coverage has involved various aspects of residential, commercial, office buildings, markets, hospitals, schools, squares, parks, and other aspects.
(3) The property management industry has gradually regulated
In recent years, with the development of the property management industry, functional departments at all levels have continuously strengthened the formulation of property management policies and business guidance. Administrative regulations of management, the "Administrative Measures for Urban Residential Property", "Approval Measures for Qualifications of Property Management Enterprises", and "Interim Provisions on Urban Property Management Services" and other property management regulations or industry specifications are successively formulated, promulgated and implemented, and standardized property Management behaviors have played an important role in promoting the rapid development of the property management industry. In particular, the introduction of the "Measures for Qualification Management of Property Management Enterprises" issued by the Ministry of Construction in 2004 has made the entire property management industry a step on the basis of the original standard operation.
(4) Property management has promoted the transformation of people's housing concepts
The unified professional property management for residential communities and high -rise buildings has indeed brought many convenience to owners and property users, so that they can get them to gain A safe, comfortable, beautiful, and hygienic environment, and the working environment, which has caused a lot of changes in the concept of housing consumption in the majority of owners. Through the development of recent years, people have gradually changed their minds, increasing contact with property management, and the continuous understanding of the role of property management functions has continued to deepen. Gradually decrease, the collection rate has gradually increased, and more owners have regarded property management expenses as indispensable housing consumption in daily life.
. The main model of my country's property management services
Different types of properties, there are obvious differences in the nature of use, and the content of management and services has its own focus. At present, my country mainly uses a wide range of property management models:
(1) The "construction management integration" material pipe model
developers from development, construction, sales to after -sales management of real estate projects , Implement integrated operation. Taking Hangzhou, Zhejiang Province as an example, according to the results of the relevant survey, about 2%of the enterprises belong to a property company invested by the development unit. , The organic combination of property management and business activities; it can also continuously build the reputation and brand of real estate development enterprises by realizing good management and providing high -quality services, and then continuously enhance the social and economic value of the property itself, enhance the gold content of commercial housing, and the content of commercial housing, and the content of commercial housing, and the gold content of commercial housing, and the gold content of the commercial houses, and the content of the content of commercial housing. Attraction and sales, thereby generating better socio -economic benefits. In turn, it provides important financial support for the property management work of the housing community, thereby forming a virtuous cycle mechanism for building custody properties and promoting development with property. Property companies are the best in the country's top three Greentown Property Service Group Co., Ltd. and Vanke Property Development Co., Ltd.
(2) The material management model independently managed by the housing management department or unit
In the context of the increasing impact of administrative and welfare operating models, this kind of property management authorized by the housing management department or unit managed The mode is also facing the possibility of being eliminated. In this model, the management objects are mostly low -grade properties such as husband's housing or unit welfare housing. The source of property management funds is mainly administrative subsidies, and personal payment is small. When residents have opinions or damage to public facilities, they can directly report to the relevant departments of the unit, and the problems can be solved through administrative management channels. Because the property management company established by the unit logistics department of this model is not an independent legal person unit, it is difficult to decide with the original unit in terms of economic interests. It makes the "hematopoietic" function of property management companies seriously insufficient, and it is difficult to truly form a new modern material management mechanism of modern property management, market -oriented services, and social management.
(3) Establishing property management models in accordance with the modern enterprise system
Property management companies are corporate economic entities that establish property in accordance with legal procedures and have corresponding qualifications to manage properties. It has legal person qualifications, accepts the entrustment of the owner in accordance with the contract, and implements professional management of properties in accordance with relevant laws and regulations, and collects corresponding compensation. The advantages of this model are clear management ideas, strong market awareness, clear service objects, clear cost concepts, flexible corporate mechanisms, high professionalism, relatively good management effects, meet the requirements of the socialist market economy, have strong vitality Essence The main disadvantage is that the management cost is relatively high, and many low -income residents cannot afford it. Due to many problems in the legal relationship between the property management system, the consumer concept of people, the awareness and management level of the property management company, many problems in the management level of the property management company are difficult to operate in the current state of business and in a state of non -profit.
. Strengthen the exploration and innovation of the modern property management model
(1) further transform the ideas and deepen the understanding of property management
Management is not only a new type of industry, but more importantly, it is included in the content of social management. It is necessary to study and explore in the "social contradictions" and "social management innovation" in comprehensive governance work. The whole society should increase the importance and support of property management, and promote the continuous, standardized and improved of property management.
(2) Strengthen government supervision, clarify the rights and responsibilities of all parties
Government departments to supervise the property management industry, and should also strengthen the supervision of the owner committee. It is necessary to give full play to the role of the owner committee, assist the real estate administrative department, strengthen the daily supervision of the owner committee, and guide the owner committee to make a decision based on the basis of fully respecting the wishes of all owners, thereby promoting the orderly and healthy health industry in the property management industry develop. To solve the problems left by developers, the property company must "draw the boundaries" by the property company itself and the developer to strengthen the publicity of the owners and clarify the responsibilities of developers and the responsibility of the property company. In this way, property companies can reduce their contradictions with the owners in terms of problems left by developers.
(3) Improve the system of property management laws and regulations, and improve the standardization level of property management
The property management enterprise involves not only related to the government, property management administrative department, higher management department, as well as Heating, gas, price, industry and commerce, taxation, municipal, sanitation, greening, postal, telecommunications, transportation, public security, management committees, police stations, neighborhood committees and other relationships. These relationships require standards and regulations to regulate and adjust. Therefore, the government must accelerate the establishment of a property management regulations system through its own authority to escort the sustainable development of property management. For example, the current laws and regulations have given the rights of property management companies. The national "Property Management Regulations" stipulates that "if the owner fails to pay the property service fee in accordance with the property service contract, the owner committee shall urge the owner to pay, and the property service company can apply for arbitration or filed a lawsuit in accordance with the law." For those owners who are unreasonable to pay property management fees, the property company can achieve the goal through judicial channels. However, the property company does not have to step on the problem of the cost of litigation high and the cumbersome procedures for litigation procedures.
(4) Give full play to the role of the owner committee and actively promote autonomous management inside the community
The "Regulations on Property Management" in the country stipulates: " The owner is binding. "The owner committee is elected by the owners' meeting." "The owner committee can file a lawsuit in the property management activity to maintain the common rights and interests of the owners in the property management area in the property management activity to maintain the common rights and interests of the owner in the property management area. "The competent property department should attach importance to the establishment of the community industry committee and guide, help and coordinate. The industry committee generated by the election of the community owners' conference should actively fulfill their duties, coordinate the conflict between the community, maintain the owner of the owner Play an important role in equity and other aspects.
(5) Accelerate the introduction of competitive mechanisms and cultivate property management markets
property management is the product of the market economy. Only competition can continuously improve the quality and service of property management and service The property management industry is full of vitality and vitality. It is necessary to accelerate the formation of the competitive mechanism, realize the large -scale operation of property management, and implement a brand -oriented development strategy. Implement the survival of the fittest, effectively optimize the allocation of resource allocation, save management costs, promote the standardized property management specifications Development. In addition, the responsibilities and rights of construction and management should be clearly promoted to gradually promote the division of business operations, change the status of property management depends on real estate development, and make the property management company truly become a market entity of independent operations and self -profit and loss. The disadvantages of indiscriminate, through the improvement of the preliminary intervention and acceptance system of property management, clarify the responsibilities and rights of the parties of the property management. At the beginning of its establishment, it belonged to the "integration of construction management" model and only served the group within the group. In 2002, it was market -oriented. The brand characteristics of the service, currently manage the property area of more than 100 million square meters, and the customers who serve the deputy provincial state organs, the headquarters of large state -owned enterprises, and the listed company headquarters. Hangzhou's property management industry has a high reputation.
(6) Vigorously carry out personnel training, and strive to improve the service level of the property management industry
property management companies and relevant departments should increase training and improve their careers Personnel professionalism, focus on cultivating service awareness and operational consciousness. Property companies have expanded to the fields of characteristic services, family services, personalized services and other fields. On the one hand, we must effectively change their ideas, strengthen the service consciousness of property management personnel, and do good quality and quality. Services. We must learn from the experience of foreign or developed regions and do a good job of training, such as Hong Kong, which has a high degree of marketization in the property management industry, in addition to pre -professional training, on -the -job training, special lectures, etc., but also pay attention to ideological style, abide by discipline and law, occupations, occupations Education such as morality and service attitude. For managers, they also pay attention to the improvement of academic qualifications and professional courses. Relevant departments should play the role of industry associations to further increase the training of property management talents, and improve the situation where the current material management talents are difficult to find. Promote the sustainable and healthy development of the property management industry. On the other hand, strengthen the awareness of cooperation and strengthen the communication and cooperation between the property management and the owner. A good level between the communist management enterprises, unrelated personnel and business Department, effectively realize a virtuous circle in property management. For example: During the holidays, the children's children will provide community activities. When the owner entrusts the child to the customer service center, the property management will take the child to the various departments of the property to experience and learn, such as taking it to the greening department to learn about planting flowers and grass, and as well as Learn something that can not be studied in books. In addition, if the owner has an elderly person, the property will call or take care of it every 3-4 hours a day during the day. At the same time, industry associations should be established to absorb professional talents and improve property management service capabilities. Establish a physical management team with advanced service concepts, high service skills, and high operating efficiency.
[Reference]
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[3] Fan Chao. Exploring and study of the business real estate property management model of Qixian County, Jiangsu Province [D]. Jiangxi University of Technology, 2010
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[5] Hu Jie. . Heilongjiang Science and Technology Information, 2015 (23)
Manphan text: Property management papers: Property management business reform and increase problem analysis Abstract: my country's implementation of "business reform" is a major tax reform during the "12th Five -Year Plan" period The development has a profound impact. With the deepening and stable promotion of the pilot of the "business reform", the scope and tax of radiation are also increasing. The service industry has been incorporated into the implementation of the "business reform". Property management companies belong to the service industry and are the last industries that "business reform and increase". The opportunities and challenges of property management companies coexist. The impact is analyzed in depth. This article will refer to the impact and changes brought about by the development of other industries on its industry development, sorting out the impact of "business reform" on property management companies, and on the basis of analysis, it proposes corresponding strategies. For reasonable tax planning, avoid tax risks, ensure the steady growth of the operating profit of property management companies, and provide a reference for the long -term sustainable development of property management companies.
The keywords: business reform; influence; countermeasures; property management company
in the 1990s, the tax system of parallel existence and existing operating tax and value -added tax in my country The continuous development of the big background and the socialist market economy in China, especially the degree of integration with the world economy after joining the WTO. Under the new economic situation, the boundaries between various goods and labor services have become increasingly not obvious. The tax system levied at the same time has seriously hindered the development of my country's economy, and it has adversely affected my country's economy to the world. At the same time, my country's inherent institutional defects in the taxation of China's tax system are imperative to reform. At the current stage, the tax burden of the property management industry is too high. The two taxes of taxes that coexist at the same time make it difficult for the property management industry to broaden the development field. question. In this context, enterprises have begun to reform "business reform".
. The shallow analysis of the influence of "business reform and increase" on the property management company
In recent years, with the continuous development and improvement of "business reform" in my country, in 2016 In the year of ending, how to make property management companies face a new development environment and overcome negative impacts. For example, in the short term, the tax burden will increase significantly. The work that reduce negative impacts and excessive tax system is the key point for property management enterprises to work in taxation. The influence of "business reform" on my country's property management company mainly has the following points.
(1) "Battalion reform" can promote the sustainable development of property management companies
The implementation of the implementation of the tax reform of my country's "business reform" to promote the adjustment of my country's economic structure and the modern development of property management It has important significance. However, the current system of property management has not yet formed an institutionalized and standardized system, leading to the phenomenon of excessive tax burden on property management enterprises. After the implementation of the "business reform", the property management industry will further strengthen internal management. When the two taxes are condensed, the deduction is chaotic, and the deduction chain has the disadvantage of the increasing tax burden. From the perspective of the long -term development of enterprises, the implementation of the "business reform and increasing" tax system has made the enterprise tax more uniform, and the chaos of the fault of the deduction chain has gradually disappeared. Therefore, after the implementation of the "business reform", it has clearly improved the continuous management level of the property management industry.
(2) The impact of "business reform" on the increase and decrease of the profit and decrease of property management companies
The tax reform of "business reform" will occur in the short term. Abnormal phenomenon. For small -scale taxation, the decline in tax rates increased the profit income of the enterprise. But it is very different for most ordinary taxpayers. First of all, from the system itself, my country ’s“ business reform ”increased by 11%and 6%on the basis of the VAT rate. The direct result is that from the original 5%operating tax rate, the property management company has changed to a value -added tax of 6%, which will lead to a decrease in corporate profits to a certain extent. In addition, one thing that cannot be ignored is because of the operating costs of property management enterprises, the cost of the vast proportion of the cost of labor is mainly based on fixed costs and labor compensation. The amount of input of input is quite small. Under the dual action, the tax burden on the property management company will not increase and increase in the short term. A typical example is that the salary expenses of security and cleaning personnel in property management enterprises, and the special deduction of agricultural products such as vegetables such as vegetables in canteens will increase the company's expenditure in the short term, which will have a certain impact on the company's profits.
(3) "Battalion reform" can improve the financial management of property management companies
Puctage after implementing the tax reform of "business reform", this will further regulate the financial accounting and supervision system of property management enterprises unified and unified The behavior of financial accounting and improving the real reliability of the financial batch report data of the property management company has a positive effect. After the tax reform, the phenomenon of repetitive and chaotic taxation facing property management companies has been resolved, filling the loopholes of taxation, simplifying financial accounting, and making multi -enterprise profit, especially the micro -profit enterprises such as property management companies. In addition, the implementation of "business reform" also accelerates the industrial structure of adjusting the property management industry and the expansion of the market. It plays a pivotal role in promoting.
. Proposal and countermeasures after the implementation of the tax reform of the property management company
(1) Actively do a good job of tax planning, and provide reference and suggestions for reasonable and legitimate tax avoidance
Property management In the process of implementing the "business reform", the company must understand and grasp the changes in relevant tax policies in a timely manner, and conduct reasonable tax planning based on policies and regulations in advance. First of all, tax planning should be based on the company, focusing on the actual business activities of the company, and a global overall planning plan for special financial staff. Mainly do the following points. First of all, it is necessary to clarify its own positioning. It is a small -scale taxpayer or the standard of identification of general taxpayers. For different taxpayers, different strategies are adopted. For example: For small -scale taxpayers, we must adopt a fee settlement model to reduce the amount of tax taxes. On the contrary, for general taxpayers, we can use dry and transfer models to reduce tax expenditure. To strive for the maximum amount of tax incentives within the scope of national laws and regulations, it is necessary to surpass the red line of the law and cause the loss of enterprises and national interests. In addition, revenue is needed reasonably, because the income is not levied from a high tax rate, causing many unnecessary tax burdens. At the same time, we must reasonably arrange the company's operating activities and business matters, choose the appropriate supplier and service objects, and strive for more deduction of more value -added tax input tax.
(2) Property management companies should increase the intensity of strict management of special VAT invoices
In the management of special VAT invoices is the prerequisite for "business reform and increase". The powerful and legal vouchers of payment and deductions have put forward higher requirements for financial personnel. Corporate financial personnel must strictly abide by my country's relevant legal and regulations on value -added tax. In addition, it is necessary to strengthen the strict management of special VAT invoices, strictly obtain, circulate, and sell abolition of special VAT invoices, and conduct based on relevant enterprise systems. For example, the special invoice for false VAT shall be exposed to relevant departments in a timely manner, and those who lose a special VAT invoice need to be recorded immediately. Strengthen the management of all aspects of VAT invoices, and strengthen the concept and consciousness of tax risks.
(3) Improve the financial management level of property management companies, improve the company's financial management system
Under the new tax system, property management companies must update their own management concepts, especially financial management concepts and ideas consciousness. The long -term development of an enterprise is inseparable from a good supporting financial management system. The level of a company's management level depends on the level of financial management. Property management companies must improve the level of financial management based on the actual situation of the company and the strategic goals of the company's development, and improve their own financial management system. Therefore, it is necessary to regulate the financial management system of the enterprise, reduce and prevent illegal phenomena of enterprises, such as privately misappropriating funds to prevent illegal loss of corporate funds. What cannot be ignored is that the financial supervision of the enterprise should also be strengthened to build a perfect control mechanism within the enterprise.
(4) Strengthening the optimization of the "business reform" administrative module of property management enterprises
The smooth development of "business reform" to strengthen the "business reform" of property management enterprises is inseparable from the macro -control and guidance of the country. Mainly: maintain the original financial tax subsidy, and maintain positive preferential measures such as partial income tax reduction and exemption of property management enterprises to ensure the normal operation of property management enterprises. In addition, it is necessary to expand the scope of simple collection, which also alleviates the tax pressure of property management enterprises to a certain extent and enhances the continuous operation of its funds. Implementing affordable housing, such as tax discounts of cheap public rental housing, should be reducing the tax burden of property management enterprises by reducing the tax pressure of low -rent housing users. The most important thing is that some of the government's columns should reduce the requirements of its special financial fund subsidies and benefit more property management companies.
. Summary
The reform of the tax system of "business reform" in my country is a chance and challenge for the development of property management companies. , Plan your own taxes, improve and update your own financial management system, integrate into a new development environment as soon as possible, so that its own tax accounting is more standardized and reasonable, thereby improving the company's overall management level, and then promoting the better development of property management companies.
References:
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[3] Wu Honggen. . Financial, 2014 (5): 46-47.