Is the property fee invoice a special ticket or a general ticket?

Depends on needs. But individuals can't open special tickets, only ordinary invoices.

Provisions on the issuance of special VAT invoices:

1, fill in all items, and fill in all copies at one time. The content and amount of the two copies are the same.

2, clear handwriting, shall not be altered. If it is filled in incorrectly, a special invoice shall be issued separately, and the words "filled in incorrectly and invalid" shall be marked on the wrong special invoice. If the special invoice is invalid after being issued because the buyer did not ask for it, it should also be treated as an error.

3. Invoices and deduction forms shall be affixed with the special seal for unit invoices, and no other financial seals shall be affixed. According to the different versions of the special invoice, affix the special financial seal or invoice seal in the lower left corner or lower right corner of the special invoice to cover the column of "billing unit". The special seal for invoices uses red inkpad.

4. When taxpayers issue special invoices, they must affix the column of special invoice sales unit in advance. Don't fill in the column of "Sales Unit" by hand. If it is filled in manually, it is a special invoice that is not issued according to the regulations, and the buyer shall not use it as a tax deduction certificate. Special invoice sales unit column is stamped with blue inkpad.

5. For taxpayers with two or more institutions and unified accounting, if the goods are transferred from one institution to another for sale, and the value-added tax should be levied according to the regulations, it shall be the day when the goods are transferred.

6. If the goods are provided to other units or individual operators as investment, it shall be the date when the goods are transferred.

7. The goods distributed to shareholders shall be the date when the goods are transferred.

8. Relevant procedures for confirming that cash has been paid or invoices have been provided as evidence when goods are delivered.

legal ground

Individual Income Tax Law of the People's Republic of China

Article 1: Individuals who have domicile or no domicile in China but have resided in China for a total of 183 days in a tax year are individual residents. Individual income tax shall be paid in accordance with the provisions of this Law on income obtained by individual residents from inside and outside China.

Individuals who have neither domicile nor residence in China, or who have lived in China for less than 183 days in a tax year, are non-resident individuals. Income obtained by non-resident individuals from China shall be subject to individual income tax in accordance with the provisions of this Law.

The tax year starts from Gregorian calendar 1 month 1 day and ends on1February 3 1 day.