Core contents of the opinion: First, clear revenue ownership, residential elevators are common parts of owners. The revenue generated from setting up advertisements in elevator cars, shafts, and landing doors, after deducting reasonable costs, belongs to all owners. Property service enterprises can only charge a management service fee of no more than 15% of the revenue; Second, priority use scope, elevator advertising revenue must be used in the order of "elevator emergency maintenance > elevator maintenance > elevator renovation > other expenditures of the owners' common parts". The proportion of annual expenditure on elevator related items shall not be less than 70% of the advertising revenue, and it is strictly prohibited to misappropriate it for other purposes such as property office expenses and staff salaries; Third, transparent revenue and expenditure, property service enterprises must set up a special account for elevator advertising revenue separately, with separate accounting and special funds for special purposes. The revenue and expenditure details and usage of advertising revenue shall be publicized in the prominent position of the community every quarter, subject to the supervision of owners, who have the right to consult and copy relevant accounts; Fourth, owner supervision rights, the owners' congress and owners' committee have the right to decide the setting of elevator advertisements and the use of revenue. For communities without an owners' committee, the community neighborhood committee will supervise on behalf of them. If the property service enterprise fails to use the advertising revenue in accordance with the regulations, the owner has the right to refuse to pay the corresponding proportion of property fees, and has the right to complain and report to the housing and urban-rural development department and the market supervision department; Fifth, violation penalty provisions, if a property service enterprise misappropriates or encroaches on elevator advertising revenue, and fails to prioritize it for elevator related expenditures in accordance with the regulations, the housing and urban-rural development department shall order it to make corrections within a time limit, impose a fine of 1 to 3 times the misappropriated amount. If the circumstances are serious, the property service qualification shall be revoked, included in the credit blacklist of property service enterprises, and restricted from undertaking new property service projects.