Does it matter if the invoiced amount of property fees is incorrect?

This should actively report to the superior to make changes to avoid future troubles. According to the notes in Annex I of Caishui [2065438+06] No.36 on sales services, intangible assets and real estate, enterprise management services refer to business activities that provide services such as headquarters management, investment and asset management, market management, property management and daily comprehensive management. Property management belongs to enterprise management service. Therefore, general taxpayers of property companies choose to issue invoices for property fees charged for selling modern services (commercial auxiliary services) at the tax rate of 6%, while small-scale taxpayers issue invoices at the tax rate of 3%. Industry companies usually rent elevator advertising spaces, and according to Annex I of Caishui [2016] No.36, they rent advertising spaces for real estate such as buildings and structures or tangible movable property such as airplanes and vehicles to other units or individuals for advertising, and pay value-added tax according to operating rental services. Therefore, general taxpayers of property companies choose real estate business leasing services to issue invoices for elevator advertising space rental fees at the tax rate of110%, while small-scale taxpayers issue invoices at the tax rate of 5%. According to Annex I of Caishui [2016] No.36, loading and unloading service refers to the business activities of loading and unloading goods between means of transport, between loading and unloading sites or between means of transport and loading and unloading sites. Therefore, general taxpayers of property companies choose to issue invoices for garbage clearance fees at the rate of 6% of sales of modern services (logistics auxiliary services), while small-scale taxpayers issue invoices at the rate of 3%.

According to (Cai Shui [2016] No.36), if a taxpayer concurrently sells goods, labor services, services, intangible assets or real estate and applies different tax rates or collection rates, it shall separately account for the sales with different tax rates or collection rates; If it is not accounted for separately, a higher tax rate shall apply. Therefore, items with different tax rates should be invoiced separately, or they can be invoiced in columns on the same invoice. Tax-exempt items and taxable items cannot be issued on the same invoice. The water, electricity, heating and other fees charged by the above property companies are directly invoiced to the owners by the water supply and electric heating enterprises. If the property companies only collect and remit the fees, the property companies may not invoice.